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.
Source European Commission
With the dual objective of incentivizing consumption and combating tax evasion, the government has provided a series of incentives for these traders who will encourage the use of electronic money. Source: trend-online...
Source Agenzia Entrate (in Italian)
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