The indirect customs representative is not responsible for the import VAT. This was reiterated by the Lazio Court of Second Instance Tax Justice with the sentence of 19 October 2022 n. 4549 , which implements the orientation expressed by the EU Court of Justice and the Court of Cassation. (Court of Justice, sentence 12 May 2022, C-714/20 )
Source: eutekne.info
Latest Posts in "Italy"
- Italy Requires €50,000 Bank Guarantee for Non-EU Businesses’ VIES VAT Registration
- In 2026, Automatic Low-Risk VAT Refunds with AI to Boost Anti-Fraud Efforts
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Briefing Document & Podcast: Italy’s E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Key Details
- Standard VAT Rate Applies to Hearing Aid Repairs; Reduced Rate Only for Sales, Not Services


 
        		 
        	











