- The Italian Revenue Agency clarified that reimbursements from local entities to employers for paid leave hours granted to employees holding elected positions do not fall under VAT application
- These reimbursements do not meet the conditions to qualify as paid service provisions
- This clarification was provided in response to ruling number 261 published on October 9, 2025
- Article 77 of Legislative Decree 267/2000 establishes that the Republic protects the right of citizens called to hold public offices in local administrations to carry out their mandate
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.
Latest Posts in "Italy"
- VAT Refund Denied in Fraud Context After Contract Reclassification
- Italy’s Supreme Court Redefines Territoriality Through Substance
- Upcoming Consolidated VAT Code to streamline regulations
- Italian Tax Agency Communication on VAT Declaration Discrepancies for 2023 Tax Period
- Local Entity Reimbursements for Employee Electoral Leave Not Subject to VAT
