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VAT Refund Denied – Appeal under Article 60 of DPR 633/1972 – Consortial Company Case

  • The company ALFA, a limited liability consortium, incurred costs for works in a port
  • Costs were shared with consortium members without charging VAT
  • Tax authorities issued tax assessments in 2005 for not applying VAT to invoices
  • Sanctions were imposed for not paying VAT on invoices for the years 2001 and 2002

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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