Italy - Cross-Border VAT Groupings: The Effects of the New Italian Regulation

• Autores: Giuseppe Melis, Luca Giancola
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 8, 2018, págs. 381-386
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • Italian Law No. 232/2016 provides for VAT groupings in accordance with article 11 of the VAT Directive (2006/112). In considering a group of companies as a single taxpayer for VAT purposes and by excluding intra-group services from VAT, the reform guarantees the effective neutrality of the VAT system, especially for groups with activities that are wholly or primarily exempted from VAT. As a result, the new provision on VAT grouping has increased the competitiveness of such companies.