According to Article 55 of the DL 69/2013, VAT paid on goods and services provided by non-EU travel agencies to travelers is not refundable. The provision includes a transitional regime for refunds already granted before the law’s enforcement, with no requirement for repayment of previously recovered amounts. The Court of Cassation ruled that the provision applies even to refunds issued before its enactment, preventing unjustified waiver of VAT collection and avoiding discrimination based on the chance recovery of the tax.
Source: eutekne.info
Latest Posts in "Italy"
- Reduced VAT May Not Apply to All Hotel Ancillary Services, Says EU Court
- First Mandatory POS and Cash Register Link Due by April 20 for January Electronic Payments
- VAT Refund Allowed When Debtor Is in Prolonged Insolvency, Rules Supreme Court
- New Web Service to Link POS and Cash Registers Launches, Registration Required Within 45 Days
- Increased VAT Credit Offset Limit to €70,000 for High ISA Score Taxpayers
