- In 2023, [ALFA] underwent a corporate restructuring operation involving the merger of three companies into [ALFA]
- This operation resulted in the extinction of the merged entities and their VAT numbers, with their fiscal positions merging into [ALFA]
- [ALFA] is part of a VAT group where VAT obligations are handled by the group’s representative
- [ALFA] is unsure whether the VAT declaration for the merged companies in 2023 should be filed by [ALFA] or by the VAT group [GAMMA]
- [ALFA] believes that the VAT declaration for the merged companies should be filed only by [ALFA] and not included in the VAT group’s declaration
- The opinion of the tax agency is based solely on the information provided by [ALFA] and does not consider financial, economic, or organizational constraints related to the VAT group or the tax effects of the mergers
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.
Latest Posts in "Italy"
- Foundry Services for Commissioned Artworks Subject to 22% VAT, Not 5% Reduced Rate
- Applicable VAT Rate for Art Foundry Services: 5% or 22% for Commissioned Contemporary Artworks?
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Understanding VAT Exemption for Businesses in Italy: Rules, Transactions, Invoicing, and Accounting Explained
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
