Italy

VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to an English VAT Group

11 November 2021

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1 min read

Ruling 756/2021

Source

See also ECJ Cases

Taxable person, VAT Grouping, Transactions between Head Office and Branch

Focus on ”VAT Grouping” (Art. 11)
- Focus on Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group

Taxable person Taxable transaction VAT group

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