- 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 response to inquiry No. 228 published recently by the Revenue Agency.
- The inquiry examined the existence of the “organizational constraint” for a company regarding its exclusion from a VAT Group.
- For opting into the group regime, VAT subjects must meet financial, economic, and organizational constraints as defined by Article 70-ter of 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.
