European UnionItaly EPPO: Operation in Italy against criminal group under investigation for massive VAT fraud: 12 arrests, including four public officials 22 March 2023
European UnionItaly ECJ C-37/23 (Giocevi) – Question – 2009 earthquake – Refund of tax at the rate of 60% 20 March 2023
Italy The date on which the accounting report is generated drives the deadline for deduction of import VAT 20 March 2023
Italy Ruling 254: VAT treatment of routine maintenance work to be performed on vessel under temporary importation 17 March 2023
Italy Ruling 253: Clarification on how VAT relating to previous years is paid by a person not identified in Italy 17 March 2023
Italy Italy Publishes English-Language Annual VAT Form for Filing in 2023 in Respect of 2022 17 March 2023
Italy Intra-EU distance sales taxable in Italy if the customer communicates a VAT number not registered in the VIES archive 16 March 2023
Italy Council implementing decision to allow Italy to exempt taxable persons with a turnover below EUR 85k 15 March 2023
Italy Definition of formal violations for reverse charge errors – with 200 euros all the violations committed during the year are remedied 13 March 2023
Italy Italy – Public consultation “VAT legislative package for the digital age” (deadline April 10, 2023) 11 March 2023
Italy Circular n. 6: Financial constraint in the VAT Group even if a foreign company intervenes 10 March 2023
Italy Investigating Whether Facebook Access in Exchange for User Data is a VAT Taxable Supply 09 March 2023
FranceGreeceHungaryItalyPortugalSpain More European countries implement ”Pre-Filled” VAT returns 08 March 2023