argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: staff secondment - expense reimbursement - VAT

On 11 March 2020, the E.U. Court of Justice, in case no. C-94/19, asked to provide clarifications regarding the deductions, made by an Italian company for the fiscal year 2005, of the VAT paid on the amounts reimbursed to its parent company for the posting of an executive, has stated that they are relevant for the purposes of value added tax the loans or secondments of personnel of a parent company to its subsidiary, against which only the reimbursement of the related cost is paid, provided that the amounts paid by the subsidiary in favor of the parent company, on the one hand, and such loans or secondments, on the other, condition each other.