Italian Court: VAT Refunds Only After Exhaustive Recovery Attempts

Buyer cannot claim VAT refund from Italian tax authority if seller is bankrupt.
Refund only possible if recovering VAT from seller is impossible or excessively difficult.
Buyer must first attempt to recover VAT from seller through civil action.
Seller’s bankruptcy is not enough to justify refund from tax authority.
Impossibility or difficulty of recovering VAT must be assessed after attempting to recover 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.