In “il fisco” No. 18 of 2024, Pierpaolo Maspes and Raffaele Corso analyze the judgment of the Court of Justice of the European Union March 7, 2024, Case C-341/22, “Feudi di San Gregorio,” in which the Court declared incompatible with the VAT directive and the general principles that inform the operation of value added tax the national rules on nonoperating companies, recited in Article 30 of Law No. 724/1994. As noted in the article, the ruling clearly establishes that, in the field of VAT, the principle of neutrality, of which the exercise of the right to deduct is an integral part, cannot be compressed except in the presence of evasion or abuse concretely demonstrated by the tax authorities, on the basis of certain and objective elements and not on the basis of presumptions.
Ultime Notizie
- Carlo Sanna and Claudio Romanelli examine, in “La Gestione Straordinaria delle Imprese”, certain aspects concerning the deductibility, for industrial companies, of negative fair value adjustments on derivatives, in light of the recent clarifications provided by the Italian Revenue Agency in response to ruling request No. 122/2026.
- SCGT – “Best law firms of the year 2026” Award
- “Ad hoc procedures for monitoring accounting errors”
- SCGT – “Best law firms of the year 2025” reward
- Reductions of the VAT taxable base: a termination is forever! / Corriere Tributario 4/2025