Category - Italy

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EY VAT News – 5 June 2023

15 hours ago

Italy

Italy: EPPO arrests suspected ringleader of €28 million VAT fraud scheme

2 days ago

Italy

Ruling 341: VAT Treatment of Vouchers Issued by a Large Retail Company

3 days ago

Italy

Ruling 337: Reduced VAT for supplements classified as “food preparations”

3 days ago

Italy

VAT exemption for investment gold regardless of the format

4 days ago

Italy

In the packs with multiple goods, the highest VAT rate prevails

7 days ago

Italy

Reverse Charge for laptops excluded in the retail sale phase

7 days ago

Italy

Italy Converts VAT Reduction and Tax Credits to Offset Energy Costs into Law

1 week ago

Italy

Ruling 334: Purchase and management of “litigious assets” – VAT regulations

1 week ago

Italy

Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment

1 week ago

Italy

Opinion Statement FC 5/2023 on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

1 week ago

Italy

VAT Deductibility in Leveraged Buyout Mergers: AIDC’s Analysis of VAT Deductibility in SPV’s Purchases

1 week ago

Italy

Input VAT deduction for goods belonging to someone else

1 week ago

Italy

Italy’s different approach to composite supplies

1 week ago

Italy

False VAT numbers that have been automatically terminated will be reported by a web application

1 week ago

Italy

Court of Cassation: Only the seller/provider is authorized to request a refund of undue VAT

2 weeks ago

Italy

Court of Cassation: Input VAT deduction of “rurality” of properties in Italy

2 weeks ago

Italy

How to claim VAT refunds – New model to be used as of April 1, 2023

2 weeks ago

Italy

What can be purchased with the VAT ceiling?

2 weeks ago

Italy

Practical guidance regarding the correct application of VAT in operations between Italy and the Republic of San Marino

2 weeks ago

Italy

Court of Cassation: Distinction between advertising expenses and representation expenses for VAT

2 weeks ago

Italy

Annual VAT return for 2022 can be filed until 31 July 2023

3 weeks ago

Italy

Tax point for payments in advance

3 weeks ago

Italy

Court of Cassation rules about VAT exemption for investment gold

3 weeks ago

Italy

Italian Tax Authority rules effects of UK VAT groups not recognized for Italian VAT purposes

3 weeks ago

Italy

Triangular exports not configurable if the transport is carried out by the first acquirer in its own name and on its own behalf

3 weeks ago

Italy

New rules regarding controls related to the allocation of a VAT number to individuals

3 weeks ago

France Germany Italy

Foreign sales of fuel under fuel card contract – VAT rules and obligation to register abroad

3 weeks ago

Italy

The access of the Tax Authorities in the office where the accounting records of the taxpayer are kept, is admissible without the presence of the owner of the firm or of his delegate

3 weeks ago

Italy

Skandia principles do not apply in the case of a UK VAT Group

3 weeks ago

Italy

Ruling 329: Reduced rate for waste batteries and accumulators and recovery of charges for non-VAT collection

4 weeks ago

Italy

Ruling 329: Treatment of Costs and VAT for Waste of Batteries and Accumulators

4 weeks ago

Italy

‘Uneconomical VAT’ is non-deductible

4 weeks ago

Category - Italy

EY VAT News – 5 June 2023

Italy: EPPO arrests suspected ringleader of €28 million VAT fraud scheme

Ruling 341: VAT Treatment of Vouchers Issued by a Large Retail Company

Ruling 337: Reduced VAT for supplements classified as “food preparations”

VAT exemption for investment gold regardless of the format

In the packs with multiple goods, the highest VAT rate prevails

Reverse Charge for laptops excluded in the retail sale phase

Italy Converts VAT Reduction and Tax Credits to Offset Energy Costs into Law

Ruling 334: Purchase and management of “litigious assets” – VAT regulations

Ruling 336: Tax debtor for VAT purposes – Direct intervention of the Italian permanent establishment

Opinion Statement FC 5/2023 on Official Ruling 57:2023 of the Italian Central Tax Office on Intervening Fixed Establishments in a VAT Context

VAT Deductibility in Leveraged Buyout Mergers: AIDC’s Analysis of VAT Deductibility in SPV’s Purchases

Input VAT deduction for goods belonging to someone else

Italy’s different approach to composite supplies

False VAT numbers that have been automatically terminated will be reported by a web application

Court of Cassation: Only the seller/provider is authorized to request a refund of undue VAT

Court of Cassation: Input VAT deduction of “rurality” of properties in Italy

How to claim VAT refunds – New model to be used as of April 1, 2023

What can be purchased with the VAT ceiling?

Practical guidance regarding the correct application of VAT in operations between Italy and the Republic of San Marino

Court of Cassation: Distinction between advertising expenses and representation expenses for VAT

Annual VAT return for 2022 can be filed until 31 July 2023

Tax point for payments in advance

Court of Cassation rules about VAT exemption for investment gold

Italian Tax Authority rules effects of UK VAT groups not recognized for Italian VAT purposes

Triangular exports not configurable if the transport is carried out by the first acquirer in its own name and on its own behalf

New rules regarding controls related to the allocation of a VAT number to individuals

Foreign sales of fuel under fuel card contract – VAT rules and obligation to register abroad

The access of the Tax Authorities in the office where the accounting records of the taxpayer are kept, is admissible without the presence of the owner of the firm or of his delegate

Skandia principles do not apply in the case of a UK VAT Group

Ruling 329: Reduced rate for waste batteries and accumulators and recovery of charges for non-VAT collection

Ruling 329: Treatment of Costs and VAT for Waste of Batteries and Accumulators

‘Uneconomical VAT’ is non-deductible

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