The article discusses proposed changes to the VAT (Value Added Tax) system in Italy, as part of a broader fiscal reform. These changes aim to align the VAT system with European Union regulations. The government has been granted extensive authority to enact these changes through legislative decrees.The modifications will affect the objective and subjective criteria of VAT, as well as territorial considerations. One significant aspect is the potential introduction of a distinction between “goods supplies with transportation” and “goods supplies without transportation,” a distinction present in EU Directive 2006/112/EC but not explicitly reflected in domestic law.Additionally, the article discusses issues related to the classification of mobile tangible goods for VAT purposes and potential adjustments to the VAT rules concerning leasing agreements. It also touches upon the definition of “service provision” and the qualification of VAT taxpayers, aligning them with EU directives.The article emphasizes the need to harmonize Italian VAT regulations with EU standards and highlights areas where amendments may be required.
Source: eutekne.info
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