- The Italian Supreme Court (Cassazione) confirmed that the same tax regime must apply to both the relationships between the client and consortium members, and between the consortium and its members.
- In the case discussed, the consortium invoiced the client with a reduced 10% VAT rate, while consortium members applied the standard VAT rate to services provided to the consortium.
- The Court ruled that services provided to the consortium for contract execution must have the same tax treatment, due to the instrumental relationship between the consortium and its members.
- Services provided by consortium members to the consortium are essentially services to the client, with the consortium acting in its own name but on behalf of its members.
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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