EU Court Grants Italian Shell Companies Right to VAT Refund Despite Operational Thresholds

The EU Court of Justice grants Italian shell companies the right to deduct VAT even if they do not meet certain operational thresholds. This decision allows for the possibility of reclaiming previously non-deducted VAT, emphasizing that the principle of tax neutrality overrides internal limitations and ensures fiscal protection for non-operational entities.

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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