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Italian Court Limits VAT Refunds for Bankrupt Sellers

  • Buyer cannot claim VAT refund from government if seller goes bankrupt.
  • Buyer can pursue civil remedies against seller.
  • Buyer can claim refund from government only if recovering VAT from seller is impossible or extremely difficult.
  • Buyer can sue seller for VAT amount.
  • Ruling allows for buyer to claim refund from government in certain circumstances.

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.

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