Italy VAT Credit Notes in the Case of Settlement Agreements: when it is possible to Issue after the Annual Deadline 12 months ago
Italy VAT not Due: when the Customer can Request a Refund Directly from the Tax Administration 12 months ago
Italy The right to claim import VAT arises at the time of customs clearance, regardless of whether the invoice has already been issued 12 months ago
Italy “Hot rental” services, provided alongside equipment rental, may not be considered as reverse charged subcontracting 12 months ago
Italy Italian government has set a deadline of August 31, 2024 to implement EU VAT reform 12 months ago
Italy Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’ 12 months ago
European UnionItaly Flashback on ECJ cases C-4/89 (Comune di Carpaneto Piacentino and others) – Public bodies are taxable persons in activities where they compete with private individuals 12 months ago
Italy Ruling 419: Possibility of submitting supplementary declarations in order to be able to claim deduction, concerning interventions carried out on a property owned by the Municipality, with reference to the conduct of commercial activity partially carried out in a portion of the same premises 26 August 2023
European UnionItaly Council Implementing regulation to authorize to extend VAT split payment till June 30. 2026 26 August 2023
European UnionItaly Medicines for human use – ECJ rules on the notion of “pharmaceutical company” 25 August 2023
Italy Italian Government Empowered to Implement Various Tax Reforms incl. revision VAT regime 17 August 2023
Italy Court of Cassation confirms that right to use water service in exchange for loan reimbursement is a service subject to VAT 11 August 2023
Italy Ruling: VAT treatment of entrance fees to exhibitions of newly made art objects new realization 05 August 2023
Italy Ruling: Online video games: ”avatar enhancement” and ”coaching” services – treatment for VAT purposes 05 August 2023
Italy Ruling 413: Transfer of depreciable assets and their exclusion from the calculation of the prorated deduction 03 August 2023