- Italy’s Supreme Court ruled that the tax authority can revoke VIES authorization even if the related tax assessments are still being challenged in court.
- The key issue is not whether the assessments are final, but whether there are concrete signs of serious risk of VAT fraud.
- The revocation is a preventive administrative measure, not a penalty, and it is consistent with EU rules on combating cross-border VAT fraud.
- In this case, the revocation was supported by multiple indicators, including dealings with shell companies, audit irregularities, tax violations, and improper letters of intent.
- The decision makes it harder to challenge VIES revocation just because assessments are not final; the focus must be on whether the tax authority’s evidence and reasoning are sufficient.
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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