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Ruling 148: VAT Group – Foreign ”intermediate” company in the chain of control

Participation in the VAT group is reserved for Italian taxable persons among whom there is a control relationship pursuant to art. 2359, paragraph 1, no. 1), of the Civil Code, and admits that this link is created through foreign subjects, provided they are established in a country with which Italy has entered into an agreement aimed at ensuring an effective exchange of information.



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