Recent ruling by the Court of Cassation (Corte di Cassazione) with the case number 14838. The court reiterated the principle that only the seller/provider is authorized to request a refund of VAT (Value Added Tax) that has been paid but was not due. In a specific case discussed, VAT was charged on compensatory transactions, leading to the disallowance of deduction for the buyer/client through a settlement agreement. Despite the agreement, the court suggests that the recovery of the deduction is not questioned, but rather the agreement itself.
Source: eutekne.info
