The Firm provides advisory and representation services through the preparation of studies and legal opinions, as well as through expert advocacy in tax ruling procedures and at all stages of tax litigation — from the Tax Courts to national and European High Courts, including legal assistance before the Courts of Appeal and other higher courts — with respect to VAT matters, including:
- transactions involving the assignment of receivables and the provision of services; “triangular” transactions; supply chain operations and international and intra-Community transactions; traditional and digital cross-border services provided to foreign clients;
- VAT exemptions applicable to banking, financial, insurance and real estate transactions, as well as to related intermediary services; accounting treatment for both taxable and exempt operations; and eligibility for reduced VAT rates;
- limitations on and exercise of the right to deduct input VAT, cases of non-deductibility, determination of the deductible pro rata and related adjustments;
- application of the VAT group regime, including verification of the financial, organizational and economic requirements for participation in the group;
- VAT treatment of cost recharges and transfer pricing adjustments made in accordance with contractual arrangements;
- application of the VAT margin scheme to the trading of boats, motor vehicles, antiques and similar goods, including the related accounting obligations;
- issuance of VAT adjustment notes; reinstatement of improperly revoked VAT credits; exercise of recourse rights; recovery of VAT and related interest; and challenges to precautionary measures, including the suspension of refund claims and other protective actions adopted by the tax authorities;
- defence in tax disputes concerning alleged non-existent transactions and VAT fraud, particularly in sectors such as information technology, electricity and gas, and the oil industry.
Finally, the Firm provides assistance in:
- drafting legislative proposals and corporate tax reform projects, drawing on the expertise gained through participation in legislative commissions, and advising trade associations and public bodies;
- bringing constitutional challenges before the Constitutional Court; seeking preliminary rulings and challenging European Commission decisions; representing clients before the Court of Justice of the European Union; assisting in infringement proceedings before the European Commission; and bringing applications before the European Court of Human Rights.
Our publications on VAT:
- Gabriele Escalar, Per l’applicabilità dell’esenzione da IVA alle attività di coassicuratrice delegataria Corr. Trib. 2018, p. 2995 e segg.;
