argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - U.K. - Exemptions

On January 13, 2022, the E.U. Court of Justice intervened in case C-156/20 to settle a dispute that arose in the United Kingdom after the parties, misinterpreting European VAT legislation, considered a taxable service to be exempt from tax and the customer of the service has claimed to exercise the deduction of the tax withheld included in the agreed consideration. The VAT not charged on the invoice relating to the operation erroneously considered exempt cannot be considered “paid” or “due” and, therefore, deductible, if the contractual conditions provide that the agreed amount is to be understood net of VAT.