Italy Digital economy: Netflix Italian Dispute – the first audit that can lead to wider inspections in the UK and EU? 25 May 2022
Italy Ruling 284: Transfer of thermal energy through energy service contract and district heating contract – Applicable VAT rate 23 May 2022
Italy Ruling 285: VAT treatment of consulting services rendered to an Italian Ministry by self-employed person in the Netherlands 23 May 2022
Italy Company canteens and meal vouchers: VAT differentiated according to the means of payment chosen by the worker 21 May 2022
European UnionItaly Italy raises questions to the ECJ about VAT credits by shell companies 20 May 2022
Italy Applicability of VAT to the amount paid by a Port System Authority Port to a foundation for carrying out the activity of monitoring of the marine environment 19 May 2022
Italy Transfer of VAT credit by persons resident in non-EU countries – Article 5, paragraph 4-ter, of Decree-Law No. 70 of March 14, 1988. 19 May 2022
Italy Purchase of goods and services to develop a platform for the collection of digital signatures – Applicable VAT rate 19 May 2022
Italy VAT refunds ex Article 38-ter, Presidential Decree 633/1972, always precluded for VAT credits arising from imports? 19 May 2022
Italy Ruling 268: Cat litter composed of corn granules and agglomerates – VAT rate applicable – reduced rate 18 May 2022
Italy Italy Issues Circular Providing Further Clarification on Specific Issues for DAC6 Reporting 18 May 2022
Italy Standard rate for litter boxes consisting of pellet cylinders obtained from recycled waste paper, intended for cats and small pets 14 May 2022
European UnionItaly Flashback on ECJ Cases – C-82/14 (Nuova Invincibile) – EU law requires Member States to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due 12 May 2022
European UnionItaly ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT 12 May 2022
Italy VAT refunds to non-residents established if requested by the tax representative to whom the customs bills are made out 10 May 2022