No VAT fixed establishment without staff

A fixed establishment for VAT purposes must have a structure endowed with both human and technical resources. This is, in a nutshell, the conclusion reached by the Court of Justice of the European Union in its decision in Case C-931/19 (Titanium) of 3 June 2021.

Conversion into law of the “Support Decree”

Decree-Law no. 41 of 22 March 2021, concerning “Urgent measures in support of enterprises and economic operators, labour, health and territorial services, connected to the COVID-19 emergency”, and known as Decreto Sostegni 1, was converted into Law no. 69/2021 on 21 May 2021.

The tax credit provided by the double taxation treaties is due even after the application of the mother-daughter Directive

On May 20th, 2021 the Supreme Court issued the ruling n. 13848, recognizing that the exemption from withholding tax (provided by the mother-daughter) of dividends distributed by an Italian subsidiary to the French parent company does not preclude the latter its right to request, even ex post, the refund of the tax credit.

Law Decree “Sostegni bis” – Prompt recovery of VAT on outstanding receivables towards customers subject to insolvency proceedings

The right to recover VAT beyond the annual year limit is also applicable in the event of non-payment of the consideration, in whole or in part, by the customer, starting from the date on which the latter is subject to an insolvency procedure or from the date of the decree that approves a debt restructuring agreement or from the date of publication in the register of companies of a certified plan.