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VAT Refund Allowed When Debtor Is in Prolonged Insolvency, Rules Supreme Court

  • The Italian Supreme Court (Cassazione) allows VAT reimbursement from the Treasury if the taxpayer paid VAT but did not receive payment due to the debtor’s long insolvency proceedings.
  • This applies when it is not possible to adjust the VAT amount downward.
  • The decision was made with ruling no. 4900 on March 4, 2026.

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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