Italy Ruling no. 212: Sums agreed under settlement agreements are subject to VAT when they are paid as consideration for the supply of goods or services 10 May 2022
European UnionItaly Flashback on ECJ Cases – C-294/11 (Elsacom) – 8th VAT Directive Refunds – Six-month period is a strict deadline for submitting a request for the refund of VAT 06 May 2022
Italy Additional Urgent Measures to Provide Relief from High Energy Prices and Support Productivity and Investment? 04 May 2022
Italy Ruling 242: Bookmaker – Exemption from the obligation to certify the fees – compensation received exempt from VAT 03 May 2022
Italy VAT rate of 10% if the canteen is paid for with the meal voucher, 4% if electronically or in cash 30 April 2022
Italy Ruling 241: Time requirement for the purposes of exercising the option for VAT group settlement 30 April 2022
Italy Ruling 216: VAT variance notes – Extraordinary administration of large companies in companies in crisis converted into bankruptcy 28 April 2022
Italy Ruling 221: Exemption for services provided by rest homes and similar establishments – global management 28 April 2022
Italy Ruling 220: VAT rate on supplies of frozen animals and live insects intended for the feeding of reptiles and birds of prey 28 April 2022
Italy Ruling 227: Additional remuneration for drugs dispensed by pharmacies under the National Health Service – relevance for VAT purposes 28 April 2022
European UnionItaly Flashback on ECJ Cases – C-493/15 (Identi) – EU law does not preclude VAT debts from being declared irrecoverable under national legislation 27 April 2022
Italy Italy Approves New Synthetic Indexes of Reliability (resulting in VAT related benefits) 26 April 2022
Italy Ruling 205: Supplies of goods facilitated by electronic interfaces – VAT refund on purchases 21 April 2022
Italy IRA clarifies VAT treatment rules for motor vehicle taxes and fees paid through PagoPA 21 April 2022
European UnionItaly Flashback on ECJ Cases – C-136/99 (Monteei Paschi Di Siena) – Refund of VAT to non-domestic taxable persons 21 April 2022