The Court of Justice of the European Union has ruled that Italy violated EU law by refusing to grant Vigna Ottieri the status of a VAT payer. Italy cannot impose an income threshold based on assets for VAT liability. It is also against EU law to deny the right to deduct VAT paid due to insufficient output VAT transactions.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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