Judgment No. 2196 of 30/01/2025 and the Right to Refund for Individuals Affected by the Earthquake in Sicily.
Analysis of ruling no. 2196 of January 30, 2025, which clarifies the responsibilities of the Administration in the context of refund requests for taxpayers affected by the 1990 earthquake in Sicily.
Cross-border VAT refunds: Analysis of Judgment No. 9556 of 2024
The recent ruling No. 9556 of 2024 provides important clarifications on cross-border VAT refunds, highlighting the necessary conditions according to Article 38-bis.2 of Presidential Decree No. 633/1972 and European Directive 2008/9/EC.