{"id":11639,"date":"2020-10-28T15:25:07","date_gmt":"2020-10-28T14:25:07","guid":{"rendered":"https:\/\/it.andersen.com\/?p=11639"},"modified":"2022-09-23T17:18:02","modified_gmt":"2022-09-23T15:18:02","slug":"the-vat-refund-for-non-resident-taxpayer-with-fiscal-representative","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/the-vat-refund-for-non-resident-taxpayer-with-fiscal-representative\/","title":{"rendered":"The vat refund for non-resident taxpayer with fiscal representative"},"content":{"rendered":"

The Italian Supreme Court with the decision n. 21684\/2020<\/strong> ruled that taxpayer resident in another EU State may apply for VAT refund even if they appointed a fiscal representative in Italy.<\/p>\n

The matter concerned a VAT refund application for fiscal year 2000 submitted by a French company. The Tax Office denied the VAT refund arguing that the French company had a fiscal representative in Italy.<\/p>\n

At the date of the facts, the VAT Directive n. \u00a079\/1072\/EC (currently replaced by Directive 2008\/9\/EC) provided that the direct refund to non-resident could be made in the absence of a place of business or a permanent establishment in the State of refund. Article 38-ter of the Presidential Decree 633\/1972 required that the non- resident had no permanent establishment and no fiscal representative in Italy.<\/p>\n

The Italian Supreme Court, in the above-mentioned decision, stated that the appointment of a fiscal representative cannot be considered as a permanent establishment and that it is not able to deny the right to VAT refund.<\/p>\n

The EU Court of Justice already ruled on this matter in its judgment in case C-323\/12, considering the right to refund even if the foreign taxable person had appointed a fiscal representative and considering that the Italian rules on this point conflicted with EU directives.<\/p>\n

The same principle could also apply to the current art. 38-bis2 DPR 633\/1972 that regulates the VAT refunds of taxpayer established in other EU countries.<\/p>\n

Cecilia Breviglieri<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

The Italian Supreme Court with the decision n. 21684\/2020 ruled that taxpayer resident in another EU State may apply for VAT refund even if they appointed a fiscal representative in Italy. The matter concerned a VAT refund application for fiscal year 2000 submitted by a French company. The Tax Office denied the VAT refund arguing […]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11639"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=11639"}],"version-history":[{"count":2,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11639\/revisions"}],"predecessor-version":[{"id":19616,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11639\/revisions\/19616"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=11639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=11639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=11639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}