Italian tax authorities ruled on the possibility of applying the special VAT regime for chain supplies of fuels imported under excise duty suspension from another EU Member state, as outlined in Law No. 205 of December 17, 2017. They also provided clarifications on remediations for erroneously applying the ordinary regime. These rulings were made in replies numbered 465 and 469, dated November 21 and November 28, 2023, respectively.
Source PwC
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