With judgment 32328/2022, the Supreme Court, recalling the Court of Justice in its motivation, excluded the VAT exemption of intra-EU supplies, in force the discipline prior to the reform of EU Reg. 282/2011, in the absence of proof by the transferor that the power to dispose of the asset as owner has been transmitted to the buyer and that the asset has physically left the territory of the State, the contractual clause of sale Incoterms Ex Works which, even if it were Loaded, would not protect the transferor in any way for the purposes of VAT exemption and also, where appropriate, for customs purposes, is irrelevant.
Source Quotidianopiu
