The tax paid using the reverse charge mechanism, including following a...
AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano
Taxable entities which engage in business, artistic or professional activities...
Through resolution no. 6/E of 16 January 2018, the Agency clarified, by analogy...
AUTHOR: Avv. Vincenzo Cristiano
Arts. 167, 168, 184, 185 and 187 of the VAT directive must be interpreted as...
AUTHOR: Dr. Angelo Carlo Colombo, Dr. Cristina Prina
The sixth VAT directive must be interpreted as meaning that if a single...
The European Commission, proposing a sweeping overhaul of the VAT system in the...
On 4 December 2017, the new circular no. 1/2018 was published by the General...
Through Law 27.12.2017, no. 205 (Budget Law 2018), the national lawmakers...
The use of the electronic transport document (Etd) is subject to authorization...
