The Supreme Court with the decision no. 9515 filed on April 6th, 2023 clarifies the aim of the Article 52, paragraph 1, last sentence of Presidential Decree no. 633/1972 (to which Article 33, paragraph 1 of Presidential Decree no. 600/1973 expressly refers) on the access, inspections and audits, according to which “access to the premises intended for the exercise of arts or professions shall be carried out before the owner of the firm or his delegate.”
Source PwC
Latest Posts in "Italy"
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- VAT Exemption for Police Training Courses: Rules and Exceptions Explained by Tax Authority
- Italy Allows SPVs to Recover Input VAT on Merger Leveraged Buyout Transaction Costs
- Italy: Supreme Court Confirms VAT Refund from Treasury for Long-Term Insolvent Customer Debts
- VAT Return: Calculating Deductible Tax and Pro Rata Results in Section VF for 2025
