- Milan Tax Court Judgment No. 292/2026 held that revenues from direct online sales under consignment agreements are not subject to Italy’s 3% Digital Services Tax.
- The retailer used two models: a DST-taxable marketplace model earning commissions, and a consignment model where it sold goods as the principal seller.
- The court ruled the consignment model was not a multilateral digital interface because customers dealt only with the platform operator, not third-party vendors.
- Because the operator assumed the commercial risks and acted as seller of record, those transactions were treated as non-taxable direct sales.
- The Italian Revenue Agency was ordered to refund EUR 1,041,464.72 in DST paid for 2020–2022.
Source: regfollower.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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