- The transfer of an IVA (VAT) credit becomes effective towards the Public Administration as soon as it receives notification, regardless of the formalities of the notifier’s assignment.
- The Court of Cassation confirmed this principle with ordinance no. 9656 of April 15, 2026, in favor of A. Soc. Coop.
- The case involved C. S.r.l. transferring a €250,000 IVA credit to A. Soc. Coop.
- Additional topics in the daily summary include measures against VAT fraud, changes to tax indices for 2025, access to pre-filled tax returns, updates on fiscal regulations, and new labor decrees.
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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