The VAT paid in reverse charge by the taxable person residing on the costs for intragroup services rendered by foreign subjects is non-deductible, if the inherence of the same is not proven .
Although it is not disputed the regular carrying out of the reverse charge, and the neutrality of the operations, “the lack of the substantive assumptions, relative to the proof of the effectiveness and inherence of the costs, if ascertained, would make the relative VAT non-deductible”.
The Cassation reaches these conclusions in sentence no. 3599 of February 13, 2020, whose decision – confirming that of the second-care judge – is based on the consideration that the burden of proof regarding costs for services provided by EU entities belonging to the same group has not been sufficiently fulfilled.
Source Vennero
Unofficial translation in English
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