- The Court of Cassation has ruled that detachment of personnel is subject to VAT if there is a direct link between the service provided and the amount received
- The operation is taxable even if the charge to the recipient is made at cost
- The Court of Justice of the EU has also affirmed this in a previous ruling
- Clarifications are awaited from the tax authorities on when the link between the service and the payment is considered missing, making the operation exempt from VAT, and when it is considered present, making the operation taxable
Source: ipsoa.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.
