argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - international transport of goods - non taxability

From January 1, 2022, the amendment to the VAT decree regarding the non-taxability of VAT for international transport of goods came into force. This modification - which was necessary to implement the principles dictated by the EU Court of Justice in judgment C 288/16 of 29 June 2017 - is destined to produce important effects on operators, who are now required to verify whether the services are rendered. directly against the exporter, importer or recipient of the goods. The new regulatory framework, in fact, limits the non-taxability of VAT only to direct relationships between the subject required to transport and the sender or recipient of the goods.