It is clear that in the case of the supply of goods and services envisaged by a welfare policy in favor of employees, which in fact directly satisfies the company and only indirectly the employees, the existence of the aforementioned economic link is guaranteed. Therefore, the Agency’s response appears to be incorrect, which does not recognize this connection (thus denying the deduction) on the basis of a too hasty examination of the case, which looks at the effects of welfare on employees rather than on the company. It is obvious that, as the agency says, making the application available free of charge is an operation excluded from the scope of VAT, but, as mentioned, this is not the aspect to look at, but rather that on the company, if and insofar as it carries out activities relevant for VAT purposes.
Source: commercialistatelematico.com
Latest Posts in "Italy"
- VAT Refund on Invoices: When Undue Tax Payments Can Be Reclaimed
- Local Authority Reimbursements for Employee Electoral Mandate Leave Not Subject to VAT
- VAT Refund Denied in Fraud Context After Contract Reclassification
- Italy’s Supreme Court Redefines Territoriality Through Substance
- Upcoming Consolidated VAT Code to streamline regulations
