- Italian Revenue Agency issued Letter No. 52/2024 clarifying VAT obligations
- Company incorporated outside VAT group sought clarification on annual VAT return
- Surviving company must submit VAT on behalf of merged companies
- Merger involves universal succession of surviving company in legal positions of merged companies
- Surviving company takes over subjective positions of merged companies from date of merger
Source: news.bloombergtax.com
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.
Latest Posts in "Italy"
- Italian Supreme Court Clarifies Double Time Limit for Sanctions in Reverse Charge VAT Cases
- Italian Revenue Agency Clarifies VAT Reverse Charge Eligibility for Gold Materials as Finished Products
- Italian Revenue Agency Clarifies Input VAT Deductions for Liquidation-Related Services in Letter No. 251/2025
- Italian Company in Voluntary Liquidation Can Deduct VAT on Purchases Despite Exempt Activities
- Italy’s Law 207/2024 Grants Tax Benefits for Asset Transfers to Shareholders
