- The Italian Supreme Court (Corte di Cassazione) ruled that Article 35, paragraph 8 of DPR 633/72 is immediately binding and self-executing.
- Data on VAT (IVA) communicated to the Business Register (Registro delle Imprese) is binding on the Italian Revenue Agency (Agenzia delle Entrate).
- In the examined case, a tax assessment was annulled because the Revenue Agency failed to consider a company’s properly filed change of data with the Business Register.
- The Court rejected the Revenue Agency’s argument that the rule only applied after a 2004 ministerial decree, affirming that the law was effective immediately upon enactment.
- Obligations regarding the start, change, or cessation of business activity can be fulfilled by communicating with the Business Register, which then transmits the data to the Revenue Agency.
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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