Sul distacco di personale e la sua imponibilità o irrilevanza ai fini dell’IVA a due anni dalla sentenza San Domenico Vetraria

Despite the intervention of the Court of Justice of the European Union in its judgment of March 11, 2020 in C-94/19 (s.c. “San Domenico Vetraria” case), the legal scenarios regarding the taxability or irrelevance for VAT purposes of the posting of personnel would not seem to be, as of today, perfectly determined. In this perspective, the paper, after providing a regulatory and practical framework, retracing the jurisprudential process that led to the issuance of the "San Domenico Vetraria" ruling, intends to analyze the reaction of the jurisprudence of legitimacy to the declaration of incompatibility expressed by the Court of Justice of the European Union between the Union principles that would regulate the operation of VAT in the context of the secondment of personnel and Art. 8, paragraph 35, of L. of March 11, 1988 No. 67 where it is provided that loans or secondments of personnel against which only the reimbursement of the relevant cost is paid are not to be understood as relevant for value added tax purposes.