- The Italian Supreme Court (Cassazione) issued several similar rulings on June 20, 2025, regarding the place of establishment for legal entities for VAT purposes.
- According to art. 7 lett. d) of DPR 633/72, a VAT-subject established in Italy is one domiciled or resident in Italy, or a permanent establishment of a foreign entity.
- For legal entities, “domicile” is the legal seat, while “residence” is the place of effective management.
- The Court focused on the concept of “effective seat” (sede effettiva), especially in cases of presumed Italian tax residence (esterovestizione) under art. 73 of the TUIR.
- “Effective management” is defined as the continuous and coordinated making of strategic decisions for the company as a whole.
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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