- The company Gamma is a foreign company operating in the wholesale distribution of solid, liquid, and gaseous fuels and derivatives.
- The company does not have a stable organization in Italy but has appointed a fiscal representative and has an Italian VAT number.
- The company intends to purchase and sell gasoline and diesel as motor fuels.
- The company will engage in chain transactions with Alfa, Beta, and Delta.
- In Scenario 1, Alfa will sell the product to Beta, who will then sell it to Gamma, and finally, Gamma will sell it to Delta.
- The product will be shipped directly from Alfa to Delta, with Beta handling the transportation.
- The product will be placed in a tax warehouse in the country of shipment and then transferred to a tax warehouse in Italy.
- Beta will be the intermediary operator responsible for organizing the transportation and assuming the risks during the transfer.
- Beta will act as an “operatore intermedio” according to the Directive 2006/112/CE.
Source: agenziaentrate.gov.it
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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