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|
|Number of pages||9|
|Journal||STRUMENTI FINANZIARI E FISCALITÀ|
|Publication status||Published - 2011|
- factoring, Vat