- 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.
Latest Posts in "Italy"
- 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
- Direct and Immediate Link Required for VAT Deduction on Imported Goods by Non-Owners
