In il fisco no. 38/2024 Diego Avolio and Raffaele Corso comment on the recent referral to the Court of Justice of the European Union (Case C-726/23, ‘Arcomet’) regarding the VAT treatment of ‘TP Adjustments’. As it is well known, the issue has already been addressed on several occasions by the Italian Revenue Agency; the hope is that the Court of Justice’s decision will favour the achievement of a uniform solution for all Member States.
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.
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