- The inquiry concerns the VAT treatment of amounts due following an injunction order for the recharging of common costs of a professional studio not formed as a professional association.
- The lawyer involved agreed with two others to dissolve their professional association and outlined the sharing and recharging of common studio costs.
- Tizio agreed to take on the studio’s employees and related expenses, with 30 percent of these costs to be recharged to the lawyer.
- A technical consultant was appointed to classify expenses incurred by Tizio and determine the lawyer’s share, deducting any advance payments made.
- The consultant provided a breakdown of costs by year and category, including personnel, magazines, utilities, and rent.
- The lawyer’s share of expenses was calculated, with deductions for advance payments, resulting in a final balance due.
- Tizio did not provide detailed accounts of the advances from the lawyer, who received generic invoices for these payments.
Source: agenziaentrate.gov.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.
