- The implementing decree of the tax delegation
- The “kidnapping” of VAT on imports: will it be included among border rights?
- The VAT on imports is now considered a border right under the implementing decree of the tax delegation for the reform of the Customs Code.
- This change contradicts EU and national case law, which consider VAT on imports to be an internal tax rather than a customs duty.
- The reform does not intend to follow the majority of case law on this issue.
Source: ipsoa.it
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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