Mediator’s Obligation to Demonstrate Gratuitousness of Service in Case of Missing Invoice

• The mediator must demonstrate the gratuitousness of the service for the omission of invoicing.
• The mediator can waive the commission, but the accounting must be consistent.
• Article 1755 of the Civil Code states that the mediator is entitled to a commission from each party if the transaction is concluded through their intervention.
• The mediator can waive the right to receive the commission from the owner and only receive payments from the tenant with an agreement between the parties.
• However, if there is a lack of invoicing for the service and a subsequent dispute by the Tax Administration, the taxpayer must provide proof of the gratuitousness of the service.
• This was the case analyzed by the Liguria Tax Court on July 25, 2022.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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