Italy Deferral of the VAT assessment deadlines – effects on the deadline presentation of the supplementary declaration 11 June 2022
European UnionItaly Flashback on ECJ Cases – C-95/07 & C-96/07 (Ecotrade) – A limitation period for the exercise of the right to deduct is allowed 08 June 2022
European UnionItaly Flashback on ECJ Cases – C-174/06 (CO.GE.P) – A maritime domain comes within the concept of ‘rental of immovable property’ 07 June 2022
Italy VAT and excise tax cuts: risk of penalties for operators in the fuel distribution chain 04 June 2022
Italy Ruling 322/2022: Fee paid to the Municipality for vehicle removal services subject to VAT 03 June 2022
Italy Ruling 320/2022: Split Payment – Article 17-ter of Presidential Decree No. 633 of 1972 02 June 2022
Italy Ruling 318/2022: Transfer of functions and personnel intercurrent between parent and permanent establishment, as well as between two permanent establishments 01 June 2022
European UnionItaly ECJ C-341/22 Feudi di San Gregorio Aziende Agricole vs. IT: New VAT case before the ECJ (but no details yet) 01 June 2022
Italy The bankruptcy creditor can recover the recourse VAT even if he has gone out of business 01 June 2022