With regard to VAT refunds in favor of non-resident subjects established in non-EU countries, the condition of reciprocity established by art. 38 – ter of Presidential Decree 633/72 is a necessary prerequisite for the recognition of the right to reimbursement. In the absence of this condition, therefore, the foreign company cannot activate the ordinary refund procedure pursuant to art. 38 – bis of Presidential Decree 633/72 making use of your tax representative. This is the principle of law enunciated by the Court of Cassation in the ordinance n 3908 filed yesterday, February 9, 2023 The case examined concerns a Canadian company which had requested a refund of the VAT paid in Italy with regard to cars rented by Italian companies to make them available to its Canadian customers.
Source: eutekne.info
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