Clarification on Limitations of Probative Inquiries in VAT Group Regulations Post-219/2023 Reform

• The limitation on the use of probative inquiries established by Article 11, paragraph 2 of the Taxpayer Statute, as amended by Legislative Decree 219/2023, does not apply to inquiries related to the VAT Group discipline.
• This clarification comes from the response to inquiry no. 228, published recently, where the Revenue Agency examined the organizational link of a company for its exclusion from a VAT Group.
• For opting into the group regime, there must be financial, economic, and organizational links among VAT taxpayers, as defined by Article 70-ter of DPR 633/72.
• The financial link is considered predominant, implying that if it exists, the other two links are presumed to exist as well.
• However, the absence of economic and organizational links can be demonstrated through legal means, specifically by submitting an inquiry as per Article 11, paragraph 1, letter b) of Law 212/2000.
• The inquiry process has been reformed by Legislative Decree 219/2023, implementing the tax reform delegation law (Article 4 of Law 111/2023).
• As a result of these changes, probative inquiries are now governed by letter e) of Article 11, paragraph 1 of the Statute, rather than letter b).
• Additionally, according to Article 11, paragraph 2, this type of inquiry can… (text cuts off).

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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