European UnionItaly Flashback on ECJ cases C-62/00 (Marks & Spencer) – Adoption of national measures correctly implementing a directive does not exhaust the effects of a directive 11 July 2022
Italy VAT deduction of shell companies: reference for a preliminary ruling to the EU Court of Justice 06 July 2022
Italy VAT exemption for intermediation activities: the requirement of impartiality is fundamental 05 July 2022
Italy VAT exemption for the management of mutual investment funds also for the granting of the right to use software 05 July 2022
Italy Ruling 353: Clarification on the place of taxation of supplies of Online Event admission services 28 June 2022
European UnionItaly Flashback on ECJ Joined Cases C-217/15 & C-350/15 (Massimo Orsi & Luciano Baldetti) – No prohibition of double punishment of company and director for VAT fraud 25 June 2022
European UnionItaly Flashback on ECJ cases C-78/00 (Commission v Italy) – Refunds of VAT cannot be made by issuing State loans 25 June 2022
Italy Exemption for transactions with EU armed forces, similar regime as for supplies made within NATO 21 June 2022
European UnionItaly Flashback on ECJ Cases C-524/15 ( Menci) – Criminal prosecution possible in addition to fine for non-payment of VAT 19 June 2022
European UnionItaly Flashback on ECJ cases C-475/03 (Banca popolare di Cremona) – IRAP (Regional Tax on Productive Activities) not prohibited by the VAT Directive 18 June 2022
Italy Renovation of the professional studio leased: deductibility costs and deductibility VAT 16 June 2022
Italy VAT deduction on importation in the absence of a customs declaration: the clarifications of the Customs Agency 15 June 2022