The Commission has formally requested that Italy bring its national tax rules for ancillary costs of import (such as transport, insurance etc.) into line with the EU's VAT Directive.

Under EU law, ancillary costs of import – especially transport costs – should be included in the tax base of the import, and exempt from VAT until they reach their first destination. Under Italian law, this VAT exemption for ancillary costs is only granted if these costs have already been taxed at the border. This approach is not in line with EU rules and may generate a disproportionate administrative burden for transporters and traders. The request is in the form of a Reasoned Opinion. In the absence of a satisfactory response within two months, the Commission may refer Italy to the EU's Court of Justice.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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