In determining the nature of the services performed for VAT purposes , it is essential to look at the content of the contract , therefore it is necessary to understand whether the sanction is equivalent to compensation . In this respect, also the case C-90/20 is interesting.
Source: commercialistatelematico.com
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?