The Italian Supreme Court, in a ruling deposited on May 3, 2023, stated that non-resident companies can claim VAT refunds through their appointed tax representatives, even in the presence of a permanent establishment in Italy. The court emphasized the need to evaluate the involvement of the permanent establishment in the operations conducted in Italy to avoid double taxation. The court clarified that the appointment of a tax representative is a formal requirement for control purposes and does not constitute a constitutive act for the right to deduction or refund. The presence of a permanent establishment does not hinder the right to a direct refund through a tax representative if the establishment is not directly involved in the relevant transactions.
Source: eutekne.info
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