Italy The call-off stock regime is not applicable in case of triangular intra-community transactions 10 May 2023
Italy Ruling 323: Sending the EU replacement assets as part of the warranty it outside scope 10 May 2023
Italy The “written statement” for the presumption to exempt intra-EU sales with transport arranged by the acquirer can be submitted to the vendor via an EDI system 09 May 2023
Italy Ruling 323: VAT regulations on repair and replacement of products (and/or their components) under warranty 09 May 2023
Italy Ruling 322: VAT treatment applicable to live erotic entertainment and communication services via internet site 09 May 2023
Italy Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC 09 May 2023
Italy Ruling 314: How Brexit impacts branches belonging to a VAT group in the United Kingdom 09 May 2023
Italy Ruling 304: Recall and replacement of defective systems – Documentation accompanying goods and disposal/destruction procedure 25 April 2023
Italy New decree implements EU Directive for Automatic Financial Account Information Exchange for digital platform operators 19 April 2023
Italy New decree implements EU Directive for Automatic Financial Account Information Exchange for digital platform operators 19 April 2023