- The concept of “società di comodo” does not permanently lose the right to deduct VAT
- The preclusion in Italian legislation is incompatible with Directive 2006/112/EC
- Articles 9 and 167 of Directive 2006/112/EC do not allow denying the status of a taxable person or the right to deduct VAT based on national thresholds
- The Court of Justice of the EU ruled on this in a recent case referred by the Italian Court of Cassation
Source: eutekne.info
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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