Direct and Immediate Link Required for VAT Deduction on Imported Goods by Non-Owners

• Direct and immediate connection with business activity is necessary
• The Italian Revenue Agency addressed conditions for VAT deduction on imports
• The case involves a national taxpayer importing active ingredients for processing
• The base production factor is transformed into a drug by a subcontractor
• The national taxpayer will sell the finished product to a non-EU client
• The goods will be shipped to Brazil or Germany for export purposes

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.

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