In Corriere Tributario No. 5 of 2024, Pierpaolo Maspes and Federico Elena address the thorny issue related to refunding the VAT paid but not due. Some restrictive interpretations may render a rather complex system even more difficult to manage and risk compromising the principle of VAT neutrality. As the comforting Beatles teach us, however, there is still a (faint) hope at the end of a “long and winding road.”
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

