- The Cassation Court requires the existence of conditions for full deductibility of VAT
- The non-taxability regime from using the VAT ceiling is applicable to car sales only if exceptional circumstances are proven
- A company was challenged for applying non-taxability to car sales to habitual exporters using the ceiling
- Lower court annulled tax assessments, but Supreme Court ruled that seller must prove conditions for non-taxability
- The seller must demonstrate exceptional circumstances for full VAT deduction by the buyer
- The VAT ceiling cannot be used for purchases where VAT is non-deductible
- VAT can be deducted according to specific articles of the DPR 633/72
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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