- The article discusses the issue of blocked VAT refunds by tax authorities.
- It questions the legality of the state suspending VAT refunds based on simple document requests.
- Article 30 of DPR n. 633/1972 allows taxpayers to request VAT refunds under certain conditions.
- Article 23 of Dlgs 472/1997 permits suspension of payments only if a formal notice or sanction is issued.
- The tax agency often blocks refunds even without definitive actions, which is deemed illegitimate.
- This practice harms businesses by depriving them of essential financial resources.
- Taxpayers are treated as objects of control rather than subjects of rights.
- The Court of Cassation has criticized these practices, emphasizing the need for legal basis for any refund suspension.
Source: commercialistatelematico.com
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.
