Supreme Court: Old VAT input VAT restriction for truffles purchased from occasional gatherers is unlawful

Until December 31, 2016, this practice prevented the deduction of VAT on such purchases. The court found this incompatible with EU law and abolished the provision. The ruling followed a specific infringement procedure initiated against Italy by the EU Commission. The court highlighted that the previous VAT rules contradicted the principle of VAT neutrality. Consequently, national legislation was amended in 2017 to eliminate the obligation for VAT self-invoicing and payment by passive recipients. This decision may allow for refunds for taxes paid under the old regime until 2016.



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