- Recharging common costs in a non-professional association is subject to VAT.
- Legal interest for delayed reimbursement is not subject to tax.
- These clarifications are from response number 189 by the Revenue Agency.
- The case involved the dissolution of a professional association with an agreement to recharge shared legal office expenses.
- The agreement included provisions for continued sharing of costs among lawyers.
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.
Latest Posts in "Italy"
- Italian Supreme Court Extends Direct Tax Principles to VAT in Offshore Company Cases
- Response No. 216/2025 – VAT Treatment of Transactions Between Permanent Establishments of the Same Foreign Entity Belonging to a VAT Group in Another EU MS
- eInvoicing in Italy
- Briefing document: Italy Clarifies VAT Treatment for Transfer Pricing Adjustments: Direct Supply Links Required
- VAT Deduction for Third-Party Goods Imports: Italian Tax Authorities’ Clarifications and Remaining Uncertainties