According to the Revenue Agency, article 60 of Presidential Decree 633/72, cited by the taxpayer, establishes the right to recover the VAT paid in relation to notices of assessment or correction issued to the transferees or customers only if the tax, the related penalties and interest were actually paid by the latter to the tax authorities.
Source: commercialistatelematico.com
Latest Posts in "Italy"
- Italy Court Rules DST Does Not Apply to Direct Online Sales
- Italy Clarifies VAT Deductibility for MLBO Consulting Services
- VAT group guarantee exemption must be assessed on the entity making the offset
- Italian Cassation Rejects VAT Recovery After Final Excise Ruling on Ship Supplies
- Deductible VAT Even When the Return Is Omitted
