- An EU company cannot be denied a refund of Italian VAT merely because, at the time of the purchases, it had no administrative structure in Italy and had not yet started business activities.
- The right to deduct input VAT on purchases arises immediately, even if the intended activity has not begun right away.
- The absence of an immediate start to operations is not, by itself, a valid reason to refuse VAT recovery.
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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