- The Campania Tax Court approved VAT refunds for companies classified as non-operational, following an EU Court of Justice ruling.
- Current Italian VAT declaration forms do not account for this situation.
- Italian VAT law must respect the principle of neutrality, so non-operational companies cannot be denied VAT deduction or refund rights.
- Failing the operational threshold test is irrelevant, as these are only presumptive elements per the EU Court.
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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