The transfer of a swimming pool to shareholders can be classified as a transfer of a going concern with the obligation to adjust the deductions made.
Italian Tax Administration – Letter ruling No. 15 of the 11 January 2022 (in Italian)
Contribution by Fausto Capello
Latest Posts in "Italy"
- Italy Maintains 6.4% VAT Compensation for Wood Products Through 2025, Effective January 2024
- Rural Buildings: VAT Benefits and Conditions for Property Classification
- Deadline for EU and Non-EU VAT Refund Requests for 2024 Set for September 30
- European Commission Reports Growth in One Stop Shop Registrations and VAT Declarations
- VAT Refund Requests for Italian Taxpayers in EU and Non-EU Countries by September 30