- The Italian Supreme Court (order No. 18544/2026) held that, in a property exchange transaction where one party defaults and specific performance is ordered under Article 2932 of the Civil Code, the VAT chargeable event occurs on the date the judgment is published.
- The publication of the court judgment that forcibly transfers the real estate is the relevant moment for determining when the supply is deemed made for VAT purposes.
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.
