Default Interest on Injunctions: Proportional Registration Tax Applies Even if Main Service is VAT-Taxed

• The Supreme Court (Corte di Cassazione) ruled that late payment interest (interessi di mora) ordered in an injunction (decreto ingiuntivo) is subject to a proportional registration tax (3%), even if the main obligation is subject to VAT.
• The principle of VAT/registration tax alternativity does not apply to late payment interest, which is excluded from VAT.
• The debtor company’s appeal to apply only a fixed registration tax was rejected by both lower courts and the Supreme Court.
• The capital amount remains subject to a fixed registration tax if it is VAT-related, but late payment interest is taxed proportionally.

Source: fiscooggi.it

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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