Cassation: Importer solely responsible for unpaid import VAT, not indirect representative in customs. Erroneous ruling held importer and forwarder jointly liable. Supreme Court reaffirms importer’s exclusive responsibility for import VAT. In absence of specific provisions, imposing liability on the representative as indirect importer is illegitimate.
Source: eutekne.info
Latest Posts in "Italy"
- Reduced VAT May Not Apply to All Hotel Accommodation Ancillary Services, EU Judges Say
- Italy Clarifies VAT Rules for Intra-EU Goods Supplies and Milestone Payments
- Italy Approves Unified VAT Code and Updates ATECO Classification for Modernized Tax Compliance
- Italy Mandates Digital Link Between POS Terminals and Fiscal Registers Starting 2026
- Guide to POS and Fiscal Device Linkage: Procedures, Registration, Compliance, and Exemptions
