Italy The reform of the VAT exemption for commercial activities by non-profit associations 08 January 2022
European UnionItaly Flashback on ECJ Cases – C-546/14 (Degano Trasporti) – Partial payment of VAT debts is not contrary to the obligation on Members States to ensure collection of all of the VAT 07 January 2022
Italy Covid-19: Circular issued by customs authorities on VAT and Customs Duties relief for importation of medical equipment 07 January 2022
Italy Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings 04 January 2022
Italy Transposition of DAC6 Directive – cross-border mechanisms subject reporting obligation 31 December 2021
Italy Sale of impaired receivables – VAT taxable base – Art. 13 of Presidential Decree 31 December 2021
European UnionItaly Flashback on ECJ Cases – C-378/15 (Mercedes Benz Italy) – Mixed-use revenue-based pro rata does not violate EU law 31 December 2021
Italy Circular about recovery of VAT on uncollected receivables in insolvency proceedings 30 December 2021
Italy VAT regime of the chargeback of costs in execution of a decision of the Antitrust Authority 29 December 2021
FranceItalyNetherlands Business Restructuring—VAT Treatment of Transfer of a Going Concern 27 December 2021
BrazilHungaryItalyWorld Real-time reporting models compared (Brazil, Hungary, Italy) 27 December 2021
Italy Clarification 858/2021: Recovery of VAT paid following a change in the tax rate 23 December 2021
Italy Clarification 850/2021: Online subscription databases – reduced VAT rate of 4 percent 23 December 2021
Italy Clarification 842/2021: VAT treatment of services provided in outsourcing for the realization of banking and financial operations 22 December 2021
Italy Clarification 845/2021: Application of the reverse charge mechanism in relations between consortium members and consortium 22 December 2021
Italy Decree effects VAT “quick fixes” for call-off stock arrangements, chain transactions 21 December 2021