Comments on ECJ C-341/22: Italy wrongly imposes turnover requirement for VAT liability

The Court of Justice of the European Union has ruled that Italy violated EU law by refusing to grant Vigna Ottieri the status of a VAT payer. Italy cannot impose an income threshold based on assets for VAT liability. It is also against EU law to deny the right to deduct VAT paid due to insufficient output VAT transactions.

Source Taxlive

See also

• C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income

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