- The Italian Supreme Court (Cassazione) ruled that VAT reimbursement can be requested directly from the tax authorities if the debtor is involved in a lengthy insolvency procedure.
- This applies when the taxpayer has paid VAT but has not received payment from the debtor.
- The decision was made with sentence no. 4900 on March 4, 2026.
- The ruling recognizes the right to reimbursement when it is not possible to adjust the tax amount downward.
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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