- Consumption tax on liquid products for inhalation contributes to VAT base only if passed on to the consumer by the retailer.
- Supreme Court stated that VAT consideration must include all taxes except VAT itself, especially those borne by the buyer.
- Consumption tax under Article 62-quater paragraph 1-bis of Legislative Decree 504/95 is not owed by the retailer to the public and is not linked to the consumer sale.
- This tax is included in the VAT base only if it is part of the product cost and passed on to the consumer by the retailer.
Source: eutekne.info
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.
