On the very last day of 2021 the Italian Revenue Agency issued a remarkable ruling (no. 79/E) on the VAT regime applicable to the assignment of non-performing loans (“NPLs”), focusing on the determination of the taxable base for VAT purposes of such a transaction.
Source: lexology.com
Latest Posts in "Italy"
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- VAT Exemption for Police Training Courses: Rules and Exceptions Explained by Tax Authority
- Italy Allows SPVs to Recover Input VAT on Merger Leveraged Buyout Transaction Costs
- Italy: Supreme Court Confirms VAT Refund from Treasury for Long-Term Insolvent Customer Debts
- VAT Return: Calculating Deductible Tax and Pro Rata Results in Section VF for 2025
