VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

Journal
Author
Ferrari, M.
Country
European Union; Italy
Published Date
Issue
International VAT Monitor 2025 (Volume 36), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author analyses an important Italian judgment of the Italian Supreme Court that illustrates how an interpretation of domestic rules more in line with the EU principles and EU laws was preferred, over VAT neutrality. It also affirmed that the requirements for VAT deduction and VAT refunds reflect the same logic: namely, to secure the neutrality principle.