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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.

Il Fisco 18_2024