- Italian Revenue Agency issued Answer No. 33 2025 clarifying VAT obligations for German permanent establishment PE
- German parent company operated through PE in Italy providing auxiliary and support activities
- PE activities with customers qualify as significant involvement making it a VAT debtor
- PE interactions with supplier were marginal and auxiliary
- Taxpayer cannot claim VAT refunds under Article 38 of the VAT Decree due to PE performing taxable activities in Italy
Source: news.bloombergtax.com
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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