- Article 30 ter of D.P.R. 633/1972 allows taxpayers to request a refund of undue VAT within two years from the payment date or from when the refund condition occurs.
- If undue tax is applied to goods or services, the refund request can be made within two years from the refund to the buyer or client.
- This provision was introduced by Law 167/2017 and applies retroactively to events before December 12, 2017.
- Article 30 ter, paragraph 3, excludes tax refunds if the payment was made in a fraudulent context.
- The focus is on the exclusion of refunds for payments made in fraud.
- Fraudulent operations involve prearranged acts to make fraudulent payments to the Treasury.
- The exclusion of refunds for fraudulent contexts is recognized.
Source: commercialistatelematico.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.
