ITALY - EU Subjects are liable for VAT Refund
Important decision on VAT refund to EU subjects directly identified for VAT purposes in Italy
On January 18th, 2012, an important decision was pronounced by the Local Tax Court of Pescara, competent on VAT refunds to foreign subjects, according to the provisions of the Directive 2008/9/EC.
The Tax Court acknowledged that a EU subject is liable for VAT refund under the EU Directive 2008/9 also in case of a direct VAT registration in Italy, following the assumptions of a Danish Company, defended by Francesco Marconi and Maurizio Di Salvo of HLB Consultants Italia.
The Italian Tax Authority denied a quarterly VAT refund submitted by the company through the Danish Tax Authority, giving reasons that the company was directly identified in Italy for VAT purposes.
The Tax Court reasserted the rule that VAT refund under Directive 2008/9/EC is deniable only when non-resident subjects run their business activities in Italy through a permanent establishment, according to the provisions of art. 38-bis 2 D.P.R. 633/72 Italian VAT law.
This decision is one of the very first in Italy after the adoption of the Directive 2008/9/EC in 2010.
For further information please contact Dr. Francesco Marconi at HLB member firm Studio Associato De Vecchi.
Francesco Marconi
Studio Associato De Vecchi
Via Vincenzo
Monti n.8
20123 Milan
Italy
Phone: +39 02 48100471
E-mail:
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About Studio Associato De Vecchi
Studio Associato De Vecchi is a member of HLB International. On 25th November 2009 Studio Associato De Vecchi set up the HLB Consultants Italia professional network, in association with four leading Italian tax and labour law consultancy practices. Currently HLB Consultants Italia has six main offices, with 31 associates and a staff of more than 120 people.
Visit Studio Associato De Vecchi: http://www.studiodevecchi.com/gb/chi_siamo.html
Visit HLB Consultants Italia: http://www.hlbconsultantsitalia.it/
