Italy Ruling 194: VAT treatment applicable to the supply of lithoid and vegetable materials by a by a Municipality 15 April 2022
Italy Ruling 183: Interventions for the redevelopment and redevelopment and defense of the coastline and the built-up area of a municipality 09 April 2022
Italy Ruling 184: Services aimed at the mitigation of hydrogeological risk to protect the primary road network 09 April 2022
Italy Ruling 167: VAT – Sale of instrumental property registered in the cadastral category F/4 06 April 2022
Italy Ruling 169: VAT, indirect taxes and direct taxes – termination of the permanent establishment and reallocation of activities and relationships 06 April 2022
Italy Ruling 174: Supply of on-board equipment carried out in favor of persons not having the status of “shipowners 06 April 2022
Italy Ruling 175: Right to deduct, non-payment of invoice, obligation to invoice, obligation to pay invoices 06 April 2022
Italy Promotion of voluntary corrections in case of differences between transactions reported by the taxpayers and their clients 26 March 2022
European UnionItaly Flashback on ECJ Cases – C-272/13 (Equoland) – VAT exemption on imports to be subject to the condition that the imported goods are actually stored in a tax warehouse 25 March 2022
European UnionItaly Flashback on ECJ Cases – C-574/15 (Scialdone) – EU law does not preclude a higher financial threshold applicable to VAT related offences 25 March 2022
Italy Children’s educational services provided through the supply of educational and recreational material. Supply of goods and not a supply of service. 23 March 2022
Italy Establishments set up outside Italy under branch exemption – Foreign exchange differences – “Separate” activity for VAT purposes 21 March 2022