24/05/18
VAT AND CUSTOMS

Tax free shopping no stamp at customs

The new version of Otello (Otello 2.0, the system of digitalization of the process related to tax free shopping),...

24/04/18
VAT AND CUSTOMS

Storage with the customs agency’s approval, a request for tax warehouses or third party warehouses

Those who intend to store their energy products in tax warehouses or at registered recipient warehouses, which they do...

13/04/18
VAT AND CUSTOMS

For constructions near the customs line a case-by-case verification

The Customs must carry out an inspection and  apply certain general criteria to determine whether or not the specific...

11/04/18
VAT AND CUSTOMS

The VAT is illegitimate on royalties, the supreme court versus customs

The tax paid using the reverse charge mechanism, including  following a verification of the royalties, cannot be...

09/04/18
VAT AND CUSTOMS

No to separate tracks (in n. 16, pag. 25)

The sixth VAT directive must be interpreted as meaning that if a single service/contractual performance consists of two...

09/04/18
VAT AND CUSTOMS

System of EU VAT (in nos. 1-2 January 2018)

The European Commission, proposing a sweeping overhaul of the VAT system in the European Union, crystallized in the...

07/03/18
VAT AND CUSTOMS

VAT Regime of pharmaceutical payback

Through Law 27.12.2017, no. 205 (Budget Law 2018), the national lawmakers finally return to the matter of the complex...

07/03/18
VAT AND CUSTOMS

Transport, simplified documents

The use of the electronic transport document (Etd) is subject to authorization and, therefore, the related application...