The request for reimbursement of the VAT paid in Italy by the taxable person established in another Member State is admitted, even if the direct identification took place only after the completion of the transaction to which it refers the instance. As noted by the Supreme Court, however, the Revenue Agency itself, in resolution no. 31/2005 , held that the late identification by the non-resident subject can not jeopardize the exercise of the substantial rights connected with the activity carried out.
Source: eutekne.info
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