Italy Technical specifications for electronic storage and the telematic transmission of the fee data 31 January 2023
Italy 2023 budget law enacted, including certain measures relevant to multinational groups 31 January 2023
European UnionItaly New ECJ VAT Case – C-37/23 (Giocevi) – Questions not yet released 30 January 2023
Italy Technical specifications electronic transmission of data in annual VAT return for the year 2022 28 January 2023
Italy 2023 Budget Law – New provisions in the VAT, excise duties and consumption tax field 26 January 2023
European UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies 26 January 2023
Italy Ruling 157: Merger between entities in different countries, including a stock of assets 24 January 2023
Italy Ruling 114: Sale of goods to a VAT warehouse by a non-resident with a tax representative 21 January 2023
Italy Ruling 83: Occasional exempt supply does not impact pro rata and place of supply tourist package 20 January 2023
Italy Ruling 77: IOSS rules for platforms – intrinsic value and identification of supplier 19 January 2023
Italy Ruling 74: Applicability of the IOSS regime to sales made under ”drop shipping” to flat-rate customers and regular business customers 19 January 2023
Italy Ruling 69: Transfer of building rights, made by a company in favor of the owner of the neighboring area 19 January 2023
Italy Ruling 70: The transfer of rights incorporated in import licenses is subject to VAT 19 January 2023
Italy Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third party 18 January 2023
Italy Ruling 58: OSS scheme – Irish entity performs intra EU B2C sales – Italian 3rd party arranges pick and pack 18 January 2023
Italy Ruling 57: Supply German vendor involving its Italian fixed establishment, who is liable to pay VAT 18 January 2023
Italy Ruling 49: Transaction outside scope in the absence of the conditions for the application of the regime of ”call-off stock” 18 January 2023