- Interest does not accrue while VAT refunds are suspended.
- This also applies when the suspension is due to missing documents required for the guarantee.
- The Italian Supreme Court confirmed this principle in orders no. 5672 and 5674, filed on 12 March 2026.
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.
Latest Posts in "Italy"
- Flat-Rate Scheme for ODV and APS with VAT Exclusion
- Italy Adds €2 Parcel Levy to Low-Value Imports from October 2026
- Italian VAT Penalties for Omitted Invoicing and Reverse Charge Errors
- EU Approves Italy’s Split-Payment VAT Fraud Mechanism Extension Until 2029
- VAT Deduction Deadlines Extended in Omnibus Correction Decree














