The Italian tax authorities through its reply to the legal consultation request no. 7 of 31 March 2026, provided clarifications regarding the recovery of VAT on amounts due as payback on medical devices.
Suspension of the handling fee on low-value shipments
The Law Decree no. 38 dated March 27, 2026, published in the Official Gazette and entered into force on March 28, 2026, postponed the application of the EUR 2 handling fee on shipments of goods imported from non-EU countries with a declared value of less than EUR 150.
A public subsidy that reduces the price of a service is not always subject to VAT
Through recent judgment no. 6969 of March 23, 2026, the Court of Cassation ruled again on the VAT treatment of public subsidies paid to taxable persons, confirming the principles established by the EU case law (in particular, by the recent judgment of the CJEU of May 8, 2025, case C-615/23).
Dismissal for Objective Grounds: Business Crisis, Reorganization and AI, Legitimacy Confirmed by the Court
Dismissal for objective justified reason
Intra-EU supplies: from when does the deadline start to obtain proof of transport arranged by the customer?
With ruling reply no. 65 of 4 March 2026, the Italian tax authorities clarified when the 90-day period begins for obtaining evidence of the movement of goods to another EU Member State in the case of intra-EU supplies with transport arranged by the customer.
Introduction of a Union Customs Duty on Low-Value Shipments
Introduction of a Union Customs Duty on Low-Value Shipments
Update review on tax issues relevant to the Energy and Utilities sector – February 2026
Update review on tax issues relevant to the Energy and Utilities sector - February 2026
Budget Law 2026 – New Provisions in VAT, Customs and Excise Duties
In this document, we briefly analyze the most significant new provisions introduced regarding VAT, customs, and excise duties.
VAT and interest unduly paid through voluntary disclosure are refundable
Through its recent judgment no. 3346 of February 14, 2026, the Court of Cassation (“Corte di Cassazione”) addressed a matter of significant practical interest concerning the relationship between voluntary disclosure (so called “ravvedimento operoso”) and the right to a refund of amounts paid by the taxpayers.
EU case law clarifies the moment when the right to deduct VAT arises
With the judgement of 11 February in case T‑689/24, I.S.A., the General Court of the European Union again ruled on the determination of the “dies a quo” for exercising the right to deduct VAT.