The Italian Court of Cassation reaffirmed that indirect customs representatives are not liable for import VAT, as stated in their previous judgments. However, the Customs Agency still demands payment from these representatives, despite the established principle upheld by the European Court of Justice and the Cassation.
Source: ipsoa.it
Latest Posts in "Italy"
- Advance Expenses Outside VAT Scope After Company Demerger: Supreme Court Clarifies Tax Treatment
- Double Liability of Buyer in VAT Fraud: Cassation Ruling on Detraction Denial and Unpaid VAT
- Liability of Buyer in VAT Fraud: Risk of Double Payment and Denied Deductions
- Proof Requirements for VAT Exemption in Intra-EU Sales: Cassation Court Clarifies Documentation Needed
- Consumption Tax Liability: Who Is Responsible When Goods Enter the Market? Cassation Court Clarifies
