In its reply No. 450/2023, the Agency clarifies how to remedy omissive behaviour concerning a real estate brokerage company’s failure to invoice and to file a VAT return. The applicant’s...
With its reply to ruling No. 449/2023, the Italian Revenue Agency clarifies that it is possible to request a refund for VAT paid in Italy in any case, even if...
With the judgment No. 25685/5 of 04/09/2023, the Italian Court of Cassation rejected the appeal of a taxpayer, who claimed the right to a VAT refund for non-resident subjects. However,...