VAT Data Submitted to Business Register Binds Tax Authority, Supreme Court Rules

• The Italian Supreme Court (Corte di Cassazione) ruled that the VAT data communicated to the Business Register is binding for the Revenue Agency.
• Technical rules have only facilitated data transfer between the two public bodies.
• Article 35, paragraph 8 of DPR 633/72 is immediately enforceable according to the court’s ordinance no. 6811 of March 21.

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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