With the reply to ruling No. 283, dated April 4, 2023, the Italian tax authorities commented on the possibility or not to configure triangular exports exempt from VAT with right to deduct according to Article 8, paragraph 1, letter a), Presidential Decree No. 633/1972, in an articulated case presented by the applicant Alfa, a company incorporated under the Italian law mainly involved in the engineering of installations (or parts of installations) located in EU and non-EU countries.
Source PwC
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