VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

Journal
Ferrari, M.
European Union; Italy
International VAT Monitor 2025 (Volume 36), No. 3
PriceUSD 45

In this article, the author analyses an important Italian judgment of the Italian Supreme Court that illustrates how an interpretation of domestic rules more in line with the EU principles and EU laws was preferred, over VAT neutrality. It also affirmed that the requirements for VAT deduction and VAT refunds reflect the same logic: namely, to secure the neutrality principle.