In Italy, criminal proceedings and large VAT assessments have been initiated against IT service providers in relation to the free access to their apps/platforms aimed at collecting users’ data. However, in the view of the authors, there is currently no legal ground to consider this a supply of services relevant for VAT given the lack of a legal relationship pursuant to which there is a reciprocal performance (exchange of a consideration versus an economically valuable supply).
Source IBFD (Paid access)
Click on the logo to visit the website
Latest Posts in "Italy"
- Italian Revenue Agency Clarifies Input VAT Deductions for Liquidation-Related Services in Letter No. 251/2025
- Italian Company in Voluntary Liquidation Can Deduct VAT on Purchases Despite Exempt Activities
- Italy’s Law 207/2024 Grants Tax Benefits for Asset Transfers to Shareholders
- VAT Deduction Rights for Companies in Liquidation Under Italian Tax Law
- VAT Deduction Allowed on Purchases During Company Liquidation Phase