- A VAT group was already established
- If control of a new subject is acquired during the validity of the option
- Financial constraint is considered established if control exists by July 1st of the same year
- New subject’s participation in the VAT group starts from the following year
Source: ipsoa.it
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.
