With the recent sentence no. 11023 of April 27, 2021, the Court of Cassation, Section V, ruled on the qualification, for the purposes of correct VAT treatment, of the relationships that arise from a “sale and lease back” contract, ie a sales contract with financial lease return (so-called “lease back”).
Source PwC
Latest Posts in "Italy"
- Italy’s Customs Data Hub Reform: Opportunities and Challenges for SMEs and Tax Compliance in 2025
- Reform of VAT Deduction Rules for Non-Commercial Entities: Clarifications and Systematic Improvements
- Stamp Duty Data for Electronic Invoices Issued in the Third Quarter of 2025 Now Available
- Italy’s Consolidated VAT Code Nears Final Approval, Set for 2026 Implementation
- 2026 Budget Bill: Automated VAT Settlement and Reduced Penalties for Missed Declarations Based on LIPE Data














