The new requirement of subjectivity required by the VAT decree is difficult to apply in operations in which several subjects are interposed between the exporter and the executor of the transport, the so-called “chain” operations. To facilitate the application of this discipline, in circular no. 2 of 2023 Assonime suggests the possibility of providing for a presumption of VAT taxability of the transport returned to the “customer”, without prejudice to the possibility for the latter to certify the possession of the requisites envisaged for the application of non-taxability. In this case, the exercise of the right to deduct should be ensured, where in the event of checks it is believed that the subject could have met the requirements to request the application of the non-taxability regime.
C-288/16
Source: ipsoa.it
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