- The Italian Revenue Agency clarified that there are no obstacles to the application of the right of recourse in the case of a facilitated definition of the accession act.
- The right of recourse is optional and relates to internal relationships between taxpayers.
- The right of recourse is subject to certain conditions, including the identification of specific transactions, knowledge of the buyer/contractor, the definition of the assessment, and the payment of the tax, penalties, and interest.
Source: ipsoa.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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