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In the “Corriere Tributario” n. 2 of 2024, Pierpaolo Maspes and Raffaele Corso analyze the issue of the VAT treatment to be reserved to the sums paid in execution of a settlement agreement. The issue has raised great discussion in recent times, especially following the numerous responses to requests for rulings published by the Revenue Agency. The Agency would recognize, in the waiver of the dispute in exchange for the payment of a sum, a provision of services taxable to VAT, dependent on an obligation to refrain from an act. As observed in the article, this conclusion, if it cannot be valid in general terms, could be considered adequate, within certain limits, in the cases examined by the Revenue Agency, in  which, in the settlement deed, the parties have not reached a concordant qualification on the nature of the sum stemming from the settlement agreement.

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