- The company ALFA seeks clarification on the application of Article 38-bis of the VAT Decree.
- ALFA has made significant investments, leading to substantial VAT credits for which it has requested refunds.
- Refund requests were made for the tax years 2021, 2022, and 2023.
- VAT declarations were submitted on time for each year.
- ALFA provided guarantees as required by Article 38-bis, and has received the VAT refunds.
- ALFA used a simplification process, with guarantees provided by its parent company BETA.
- A merger is planned where BETA will be incorporated into ALFA, leading to the dissolution of BETA.
- The merger will result in ALFA assuming all rights and obligations of BETA.
- The merger’s legal and fiscal effects will start on January 1, 2025.
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.
