- Italian Supreme Court accepts loading document as valid proof of export
- ‘Manifesto di carico’ can serve as proof that goods have left the EU
- VAT exemption for exports outside the EU requires certain and incontrovertible evidence
- Private documents related to payment of goods do not qualify as proof of export
- Clarification by Supreme Court allows for application of VAT exemption regime under Italian Presidential Decree no. 633/1972 for ‘indirect’ exportation
Source: michaelamerz.org
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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