- Although the regulatory provision ‘concerns only active transactions, there are no obstacles to a mirror reading of the same in relation to passive transactions carried out by the building organization”.
- Therefore, the Italian branch also assumes an active role with respect to the purchase of gas, ‘during” the passive operation, since the latter also has the character of a continuing operation.
- As a result of this reconstruction, the purchase is to be considered directly charged to the Italian permanent establishment, which is required to apply the reverse charge mechanism.
Source: eutekne.info
Latest Posts in "Italy"
- ECJ Adviser Says Italy’s VAT Amnesty Breached EU Law
- ECJ C-308/25 (Isolanti Group) – AG Opinion – EU VAT Rules Preclude Italian Tax Dispute Resolution
- Italy Sets Deadlines for Electric Vehicle Charging Data Reporting
- VAT Deduction Remains Valid Even Without Annual Return Filing
- Can Prior Excise Judgment Extend to VAT on Ship’s Stores?
