Ruling 387: VAT Group – Early entry

‘The option for the VAT Group regime by a subject for which the relative requirements do
not exist has no effect limited to that subject, while it remains valid for the other
participants. However, the actual tax advantage obtained will be recovered for the Group
considering the situation that would have occurred if the taxable person mistakenly
included had not participated in the Group itself ( articles 70 – decies paragraph 1 and 70
– undecies paragraph 3 of DPR 633/72)

Sources:

• eutekne.info
• gov.it

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