VAT deductible is granted even if there is no annual tax return

The Supreme Court  with decision n. 4392 on 23th February 2018 stated that the Tax Office must granted the VAT tax deductible to the tax payer, if he has complied  with the necessary formal requirements, even if there is no annual tax return.

The VAT credit must be used by the tax payer within the deadline set for the submission of the tax return for the second year since the right arose.