- The activity of intermediation in the sale of VAT credits is increasingly common.
- The EU Court has clarified that VAT exemption applies to intermediary services related to the negotiation of VAT credits.
- The exemption covers intermediaries assisting clients in the preliminary phase of contract conclusion, even if they do not influence the contract’s content.
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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