Italy Digital economy: Netflix Italian Dispute – the first audit that can lead to wider inspections in the UK and EU? 4 days ago
Italy Ruling 284: Transfer of thermal energy through energy service contract and district heating contract – Applicable VAT rate 5 days ago
Italy Ruling 285: VAT treatment of consulting services rendered to an Italian Ministry by self-employed person in the Netherlands 5 days ago
Italy Company canteens and meal vouchers: VAT differentiated according to the means of payment chosen by the worker 1 week ago
European UnionItaly Italy raises questions to the ECJ about VAT credits by shell companies 1 week ago
Italy Applicability of VAT to the amount paid by a Port System Authority Port to a foundation for carrying out the activity of monitoring of the marine environment 1 week ago
Italy Transfer of VAT credit by persons resident in non-EU countries – Article 5, paragraph 4-ter, of Decree-Law No. 70 of March 14, 1988. 1 week ago
Italy Purchase of goods and services to develop a platform for the collection of digital signatures – Applicable VAT rate 1 week ago
Italy VAT refunds ex Article 38-ter, Presidential Decree 633/1972, always precluded for VAT credits arising from imports? 1 week ago
Italy Ruling 268: Cat litter composed of corn granules and agglomerates – VAT rate applicable – reduced rate 1 week ago
Italy Italy Issues Circular Providing Further Clarification on Specific Issues for DAC6 Reporting 2 weeks ago
Italy Standard rate for litter boxes consisting of pellet cylinders obtained from recycled waste paper, intended for cats and small pets 2 weeks ago
European UnionItaly Flashback on ECJ Cases – C-82/14 (Nuova Invincibile) – EU law requires Member States to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due 2 weeks ago
European UnionItaly ECJ C-714/20 (U.I.) – Judgment – Indirect customs representative is only liable for the customs duties, not for VAT 2 weeks ago