Ruling 283: VAT -Triangular export supplies – art. 8, paragraph 1, lett. a)

Revenue Agency re-examined the
conditions that legitimize the non-taxability regime in the context of “triangular” export
sales, examining the hypotheses in which the second seller (or promoter) comes into
possession of the goods, although shipped by the first originator.

Sources:

• eutekne.info
• gov.it

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