Financial link also exists if the person controlling two taxable persons is a private individual and not a taxable person for VAT purposes.
Italy asked for an authorisation to continue to derogate from Article 168 by limiting to 40% the right to deduct input VAT charged on expenditure related to motorised road vehicles not wholly used for business purposes...
In accordance with the European Union (EU) Directive no. 2017/2455, as from 1 January 2021, the responsibility for the payment of Value Added Tax (VAT) on distance sales (sales to European consumers via the internet) of...
A decree, approved on 15 October 2019, amends a prior version of the Italian digital services tax as introduced by the Budget Law 2019.
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