Italy Applicability of VAT to the amount paid by a Port System Authority Port to a foundation for carrying out the activity of monitoring of the marine environment 19 May 202250 views1 min read Source: gov.it Italy raises questions to the ECJ about VAT credits by shell companies Transfer of VAT credit by persons resident in non-EU countries – Article 5, paragraph 4-ter, of Decree-Law No. 70 of March 14, 1988.