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
- Taxation of IAS/IFRS entities / October 15th, 2024
- Give me a crane and I’ll lift the world: Arcomet case, word to the EU Court for the VAT regime of TP adjustments / Il Fisco 38/2024
- Performance awards, welfare, compensation & benefits of the Companies /23 September 2024
- Exclusion from VAT of the supply of services carried out free of charge by a taxable person for the use of his staff: a ‘sailor’s promise’ by the legislator? / Il Fisco 28/2024
- It’s the end of the voucher as we know it! / Il Fisco 24/2024