Taxpayers Division
Central Management Small and medium-sized enterprises
Answer n. 582/2021
Beta carries out a buying and selling works of art, which leads her to operate throughout the EU, including Italy. The works of art will be purchased mainly at auction or in galleries of art. Such works may: 1. be imported into Swiss territory (option not subject to questioning); 2. remain in the territory of the EU (including Italy), being resold to subjects private; 3. remain in the territory of the EU (including Italy), being resold to subjects tax liabilities; 4. remain in the territory of the EU (including Italy) and partially resold (co-ownership), at cost, to galleries and art dealers in general, who would take care of it in turn, the resale, after which Beta would invoice the Italian / EU gallery their share of the final price, making a profit on the difference.
In all these operations the applicant is included as a tax representative by Beta. The petitioner believes that the tax representative should intervene in all buying and selling transactions without leaving the territory of the State or the EU, too if involving taxable persons as the margin scheme referred to Article 36, paragraph 1, of the D.L. 41 of 1995 is rather anchored in the nature of the asset that to the subjective requirements of those who, for various reasons, intervene in the sequence of purchase and resale steps.
Source: gov.it
