Italy The European Commission approved the proposal to make the whole of Southern Italy a Special Economic Zone 02 August 2023
Italy Ruling 405: Methods of determining the VAT taxable amount of the supply of a building within a leasing relationship 01 August 2023
Italy Ruling 408: Facilitated resolution of tax disputes – VAT refund under Article 30te 01 August 2023
Italy Court of Cassation: Qualification of transaction crucial for issuing credit notes and requesting VAT refunds 29 July 2023
Italy Parliament Enacts Extension of Super-Reduced VAT Rate on Natural Gas Supplies Through September 2023 29 July 2023
BelgiumCroatiaEuropean UnionFranceGermanyGreeceItalyPolandPortugalRomaniaSpain E-Invoicing & Digital Reporting in the EU: Upcoming Changes 29 July 2023
Italy Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies within an automotive group 27 July 2023
Italy Ruling 402/2023: VAT Rate – Supply of methane gas for combustion for civil and industrial uses 27 July 2023
Italy Council Implementing Decision to extend Italy’s special rules for supplies to public authorities (VAT paid to be paid by those authorities to a separate and blocked bank account) 27 July 2023
Italy VAT treatment of properties undergoing construction or renovation that are not yet completed 27 July 2023
European UnionItaly Flashback on ECJ Cases – C-2/08 (Fallimento Olimpiclub) – The principle of res judicata is not always precluded by EU law where the final decision is contrary to EU law 27 July 2023
Italy It is possible to deduct VAT on a holiday home, even if it is managed by a third party 25 July 2023
Italy Supreme Court: School building restoration projects can benefit from a reduced 10% VAT rate 25 July 2023
Italy Ruling 392/2023: Deduction of VAT paid for the purchase of a property for residential use, intended for holiday home 24 July 2023
Italy Recovery of mistakenly paid VAT in Italy instead of the destination country for distance sales within the EU 24 July 2023
Italy Legitimate the request for reimbursement of the VAT credit submitted by the liquidator 19 July 2023
Italy If transport is accessory, it should be included in the INTRASTAT value of the goods 18 July 2023
Italy Italian Court of Cassation reaffirmed: Indirect customs representatives are not liable for import VAT 17 July 2023
European UnionItaly General Secretariat of the Council suggests Council to adopt proposal to alllow Italy to extend ”split payment” 15 July 2023
Italy Supreme Court: Transfer of contract is service for VAT and impacts the frequent exporter rule 14 July 2023