Italian Supreme Court Extends Direct Tax Principles to VAT in Offshore Company Cases

• The Supreme Court has extended principles related to direct taxes to VAT issues.
• A recent ruling addresses the issue of esterovestizione, focusing on VAT.
• The case involves a company legally based in Madeira but allegedly operating from Italy.
• The Italian Revenue Agency challenged the company’s claimed foreign base.

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.

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