- The Italian Supreme Court is set to publicly discuss a case on the application of Article 44 of DPR 602/73 to VAT refunds.
- The case involves the interest on tax refunds and its compatibility with EU law.
- Current jurisprudence does not apply Article 1194 c.c. to VAT refunds, which prioritizes interest payments.
- Article 44 of DPR 602/73 allows the debtor to specify payment allocation between principal and interest.
- The company involved in the case requests the court to assess the compatibility of this provision with Article 183 of Directive 2006/112/EC.
- The request is based on existing EU jurisprudence, specifically referencing the EU Court of Justice case C-844/19.
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.
