IVA March 21, 2025 Extra-EU supplies: Transfer of ownership is a necessary condition for VAT non-taxability
International taxation March 10, 2025 Look-through approach and recipient of interest determinant for withholding exemption purposes under Article 26 c.5-bis Presidential Decree 600/73
IVA March 6, 2025 Gold and scrap imports: VAT as a “border right” and penalty implications for reverse charge