- The Italian Supreme Court ruled that the VAT refund measure for earthquake-affected populations in Abruzzo (art. 33, L. 183/2011) is incompatible with EU VAT rules.
- The measure allowed taxpayers to claim a 60% VAT refund for the period April 2009–December 2010, paying only 40% of taxes due.
- The European Commission and the EU Court of Justice found such state aid measures incompatible with the internal market and EU VAT Directive 2006/112/EC.
- The measure was deemed to create unfair advantages and violate the principle of fiscal neutrality.
- As a result, the Supreme Court rejected a refund request based on this law.
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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