- The Italian tax authorities confirmed that the VAT exemption for goods imported for examination, analysis, or testing applies, even without formal implementation of the EU Directive 2009/132/EC in Italian law, referencing previous legislation and decrees that allow such exemptions.
- The ruling clarifies that imports of goods for these purposes are exempt from import VAT if they meet specific conditions, including being completely used up or destroyed during testing and limited to quantities strictly necessary for the intended purpose.
- Additionally, the ruling suggests that goods imported from other EU member states for similar purposes may not be treated as intra-EU purchases, aligning with provisions that exempt temporary imports used for services from being classified as such.
Source PwC
