- The Italian Supreme Court ruled that General Electricity System Charges (OGSE) must be included in the VAT base. These charges, which fund energy-related policies and infrastructure, are considered an integral part of the supply of electricity, not standalone taxes. The Court’s decision aligns with EU VAT law, specifically Article 78 of Directive 2006/112/EC, which requires that all charges, excluding VAT itself, be included in the taxable amount. This ruling affects both domestic and international businesses with Italian operations or cross-border VAT claims.
Source: vatit.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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