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.
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