- In improper commercial triangulations, the final Italian recipient has the right to deduct VAT paid on importation.
- The initial foreign-to-foreign sale is territorially irrelevant for VAT purposes.
- The Italian Supreme Court (ordinance no. 8129 of April 1, 2026) confirmed this right, provided there is no tax avoidance or abuse of rights.
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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