VAT Refund Procedures for Foreign Charter Companies with Permanent Establishments in Italy

Foreign charter companies with a permanent establishment in Italy face uncertainty regarding VAT refund procedures.
Two alternative procedures exist: a simplified process for foreign EU entities and an ordinary process for Italian permanent establishments.
Confusion arises due to misalignment between Italian law and EU directives, as well as differing case law.
The involvement of a permanent establishment in Italy determines which VAT refund procedure applies.

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.