Tax-free shopping e frodi IVA: l’esportazione dei beni fuori dal territorio doganale europeo è sempre esente dal tributo

Translated title of the contribution: [Autom. eng. transl.] Tax-free shopping and VAT fraud: the export of goods outside the European customs territory is always exempt from the tax

Alessandro Tropea*

*Corresponding author

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The VAT exemptions provided for goods sold to non-EU travelers and transported outside the European Union through their personal luggage, commonly known as tax-free transactions, are not applicable to exports of goods of a commercial nature. However, if the transferor proves that the goods have definitively left the European territory, this transfer is in any case exempt from value added tax, even if the customs formalities for exit are not observed, there being no possibility of fraud.
Translated title of the contribution[Autom. eng. transl.] Tax-free shopping and VAT fraud: the export of goods outside the European customs territory is always exempt from the tax
Original languageItalian
Pages (from-to)729-752
Number of pages24
JournalRIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO
Publication statusPublished - 2021

Keywords

  • IVA
  • Rimborso IVA
  • VAT TAX FREE
  • tax-free shopping

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