Italy Ruling 431: VAT and the potential adjustment of deductions when assets are removed from a business and subsequently transformed into a simple partnership 11 months ago
Italy Proposed tax reform impacts the Third Sector, aiming to streamline VAT regulations and simplify compliance 11 months ago
Italy Potential adjustments when assets are removed from a business and converted into a simple partnership 11 months ago
Italy Authority sent compliance letters to taxpayers who did not file their 2023 VAT declarations 11 months ago
Italy Ruling 430: VAT treatment of leasing fees (B2C) and the calculation of mooring periods. 11 months ago
Italy Ruling 431: Transformation of a company into a simple partnership and the subsequent adjustment of the VAT deduction related to the assets removed 11 months ago
Italy Supreme Court: Old VAT input VAT restriction for truffles purchased from occasional gatherers is unlawful 11 months ago
Italy Additional remuneration for pharmacies for the reimbursement of drugs provided under the National Health Service not subject to VAT 11 months ago
Italy VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court? 11 months ago
Italy Ruling 426: Mere possession of an invoice does not legitimize the right to deduct the VAT indicated on it, which must be consistent with the underlying transaction 11 months ago
Italy Presentation Italian TA to GFV: E-invoicing & e-reporting – DRR through the transmission of electronic invoices – The Italian experience 12 months ago
Italy VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court? 12 months ago
Italy Supreme Court: Reduction from 100% to 30% of the penalty for undue VAT deduction is considered legitimate 12 months ago
Italy Clarification by the Italian tax authorities on input VAT deduction incurred on the purchase of residential buildings 12 months ago
Italy Supreme Court: Taxpayers can rectify irregular use of the VAT threshold and pay the import VAT through “ravvedimento operoso” procedure 12 months ago
Italy New provision allows VAT deduction invoices received in first 15 days of January for transactions previous year 12 months ago
Italy VAT deduction allowed only if there is a correspondence with the actual economic transaction 12 months ago
Italy VAT deduction for a residential property intended for a professional studio is not dependent on the property’s cadastral category 12 months ago
Italy Supreme Court: Non-resident entities with an effective and operational permanent establishment (PE) in Italy are not entitled to VAT refunds 12 months ago
Italy VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible 12 months ago