We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Nicht operatives Unternehmen – Nationale Regelung, die das Recht auf Abzug, Erstattung oder Verrechnung der Vorsteuer versagt.
- Abstract
The article deals with a national regulation in Italy that denies non-operational companies the right to deduct input tax. The European Court of Justice has ruled that this regulation violates Union law. The court states that companies can rebut this presumption by proving that objective circumstances have prevented higher revenues. The referring court has doubts about the compatibility of the Italian regulation with the VAT Directive and asks preliminary questions. It is clarified that the right to deduct input tax cannot be denied due to an insufficient amount of output turnover. It is emphasized that measures to prevent tax evasion and abuse of rights must not go beyond what is necessary.
- Subjects
ITALY; TAX evasion; STATE courts; COURTS; TAXATION; RIGHTS
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 7, p246
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730704