Italy Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment 01 June 2023
Italy CFE Opinion Statement on a Ruling of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context 01 June 2023
Italy VAT Deductibility in Leveraged Buyout Mergers: AIDC’s Analysis of VAT Deductibility in SPV’s Purchases 01 June 2023
Italy False VAT numbers that have been automatically terminated will be reported by a web application 30 May 2023
Italy Court of Cassation: Only the seller/provider is authorized to request a refund of undue VAT 27 May 2023
Italy Practical guidance regarding the correct application of VAT in operations between Italy and the Republic of San Marino 23 May 2023
Italy Court of Cassation: Distinction between advertising expenses and representation expenses for VAT 23 May 2023
Italy Italian Tax Authority rules effects of UK VAT groups not recognized for Italian VAT purposes 19 May 2023
Italy Triangular exports not configurable if the transport is carried out by the first acquirer in its own name and on its own behalf 19 May 2023
Italy New rules regarding controls related to the allocation of a VAT number to individuals 18 May 2023
FranceGermanyItaly Foreign sales of fuel under fuel card contract – VAT rules and obligation to register abroad 17 May 2023
Italy The access of the Tax Authorities in the office where the accounting records of the taxpayer are kept, is admissible without the presence of the owner of the firm or of his delegate 17 May 2023
Italy Ruling 329: Reduced rate for waste batteries and accumulators and recovery of charges for non-VAT collection 16 May 2023
Italy The “anomalous” refund can be used to recover VAT erroneously paid in Italy on distance sales relevant abroad carried out until 30 June 2021 12 May 2023