Right to Refund of Undue VAT on Provincial Surcharge for Electricity Declared Unconstitutional

• If VAT was calculated on a tax later declared unconstitutional, the buyer can request a refund of the unduly paid VAT from the seller.
• This right exists even if the buyer has already deducted the VAT.
• The Italian Supreme Court confirmed this in ruling no. 31169 (28 November 2025), regarding the provincial surcharge on electricity excise.
• The surcharge was declared unconstitutional by Constitutional Court ruling no. 43/2025.
• The buyer can claim the VAT refund from the supplier, and any recovery of unduly deducted VAT is the responsibility of the tax authorities.

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.

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