“The Long and Winding Road”: the long and winding road to refunding the VAT paid but not due / Corriere Tributario 5/2024

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.”

Corriere Tributario 5_2024