L'indetraibilità dell'IVA per l'acquirente che "sapeva o avrebbe dovuto sapere"

Translated title of the contribution: [Autom. eng. transl.] VAT non-deductibility for the buyer who "knew or should have known"

Damiano Peruzza

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The jurisprudence of the Court of Justice and of the Court of Cassation regarding VAT fraud come to different conclusions in relation to the possibility of disregarding the right to deduct VAT for the purchaser, a taxable person, who participates with his purchase in a evasion committed by the supplier or by other subjects. If for the Court of Justice it is peacefully necessary to evaluate the good faith of the purchaser, the latter being able to respond to the fraud of third parties only if he "knew or should have known", the internal jurisprudence, attributing importance to the autonomous category of subjectively non-existent transactions and by weakening the burden of proof placed on the financial administration to prove the purchaser's lack of good faith, he ends up distorting the principles and criteria of interpretation of the Luxembourg courts. The result is a position that risks translating into an objective responsibility for the buyer and that involves the danger of treating different situations equally, without protecting those who, in good faith, "did not know or could not know".
Translated title of the contribution[Autom. eng. transl.] VAT non-deductibility for the buyer who "knew or should have known"
Original languageItalian
Pages (from-to)769-789
Number of pages21
JournalRIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO
Publication statusPublished - 2014

Keywords

  • IVA detrazione buona fede acquirente consapevolezza diligenza

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