Il trattamento Iva del factoring tra prassi amministrativa e giurisprudenza dell’Unione Europea

Translated title of the contribution: [Autom. eng. transl.] The VAT treatment of factoring between administrative practice and European Union jurisprudence

Research output: Contribution to journalArticle

Abstract

The essay comments on a resolution of the Inland Revenue regarding the VAT treatment of factoring. In the examination it is believed that the statement contained in the judgment referred to in the judgment C-175/09 of the Court of Justice - according to which factoring, in all its forms, falls within the notion of debt collection - is not adhering to the italian legal system.
Translated title of the contribution[Autom. eng. transl.] The VAT treatment of factoring between administrative practice and European Union jurisprudence
Original languageItalian
Pages (from-to)123-131
Number of pages9
JournalSTRUMENTI FINANZIARI E FISCALITÀ
Volume2
Publication statusPublished - 2011

Keywords

  • Iva
  • factoring
  • factoring, Vat

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