- AG Collins believes that Italy’s denial of VAT taxable status to Vigna Ottieri due to low turnover is against EU law.
- Vigna Ottieri has invested in production facilities and equipment for wine production in Campania since 1996.
- In 2005, the company was leased to Feudi di San Gregorio Aziende Agricole SpA, but the Italian tax authorities classify it as a shell company for the 2008 tax year and reject its VAT credit claim for 2009.
- AG Collins argues that anyone who independently carries out an economic activity to obtain sustainable income qualifies as a taxpayer, regardless of the activity’s result.
- Italy may limit the right to deduct, refund or use VAT in a subsequent tax year under certain conditions.
- The Italian court is seeking clarification on this matter.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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