Situations which legitimize the customer to take direct action against the Treasury to obtain a refund of VAT wrongly charged by the supplier must be assessed on a case-by-case basis, but require that reimbursement by the supplier be impossible or excessively difficult. That is the case not only of insolvency, but also of the prescription of the right that the customer wishes to assert.
Source: www.ipsoa.it
Latest Posts in "Italy"
- Italy: VAT Refund on Third-Party Property Works Requires Business Use
- Italy approves VAT digital era decree implementing ViDA reforms
- Italy: New Intr@web Online for Intrastat Filings from 2026
- Italy: Deductibility and VAT Recovery for Maintenance Costs on Leased Property
- Italy: VAT Refund for SICAF on Demolition and Urbanization Costs
