The transfer of a going concern from an Italian permanent establishment (PE) to its EU head office is not relevant for VAT purposes in Italy.
Source: gov.it
Latest Posts in "Italy"
- Inactive Companies and VAT Deduction: No Automatic Denial for Failing Operational Tests
- Italy Confirms Share Pledge Does Not Automatically Break VAT Group Financial Link
- Amendments to the 2019 Italian Revenue Agency Provision on Automatic Closure of Inactive VAT Registrations
- VAT and Registration Tax on Category F Real Estate Sales in Italy
- Dormant VAT Numbers: Reactivation Allowed Even After Closure
