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