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 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
- 2025 VAT Balance Payment Deadline and Options for Deferral or Installments
- VAT on Professional Fees from a Dissolved Company: Effects of Relocation and VAT Closure
