- The issue of VAT credit for non-operating companies still awaits legislative action.
- The Italian Supreme Court (Cassazione) has set aside the current rules, but procedures for claiming the credit remain unclear.
- EU directives do not allow denying VAT status or deduction rights based solely on the amount of relevant transactions.
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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