The case in question concerns the possible entry of a subsidiary company exercising the activity of ‘cultivation of agricultural land” pursuant to art. 2136 of the Italian Civil Code in a VAT group made up of companies operating in the insurance and financial sector Pursuant to art. 70 – quater of Presidential Decree 633/72, the relative option can be exercised by all taxable persons established in the territory of the State for which the financial, economic and organizational constraints envisaged by art. 70 – ter of the same decree. For the verification of the economic bond, the links existing between taxable persons, indispensable for the purposes of setting up a VAT Group, must be such as to allow identification in the pursuit of a common purpose is the objective of the activity carried out by each of the subjects who intend to participate in the Group.
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