Italian Supreme Court Clarifies VAT Reverse Charge Penalty Notification Deadlines in 2025 Ruling

• The Court of Cassation clarified the notification terms for sanctions related to VAT and reverse charge.
• Even without recovering the non-deductible tax, the doubling of terms for tax assessment applies if there are criminally relevant facts.
• The law requires notification by December 31 of the fifth year after the violation or within the specific term for each tax.

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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