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Autore ArgomentoEsterovestizione, request vat how to behave in a petition for assessment
admin11
Amministratore
Posts: 38
Post Esterovestizione, request vat how to behave in a petition for assessment
il: 18 April 2012

In my petition for assessment, after various researches will insert this text:

 

Given that:

The Law 427/1993 Italy has transposed the EU Directives that set the ground rules for the VAT harmonization at Community.

For intra-Community acquisitions made in Italy, il debitore d'imposta è l'acquirente soggetto passivo; l'IVA è dovuta nel paese di destinazione dei beni .

 

All customers of XXXXX for the year then have 2008 and 2009 already paid the tax rate and then you would incur a double taxation of VAT.

 

L'Italy and other EEC countries have adopted this principle for years 2008 and 2009 in which it was required to pay VAT to the company XXXXX , pursuant to Article. 38 DL n. 331/1983

 

The double application of VAT is also violating the Convention between Italian Republic and the Slovak Republic for the Avoidance of Double Taxation with Respect to Taxes on Income with Protocol Prague 5 May 1981

 

The double application of VAT law also violates the agreement between the Repubblica Italiana e l'Unione Europea. Trade between these countries are in fact covered by Community legislation (Articles 49 and ss. TFEU) che è stata via via recepita dagli Stati aderenti all'Unione Europea. In Italian, particularly, was issued D.L. 30.8.1993 No 331, converted by Law No. 427 of 29 October 1993.

 

The double application of VAT and the "modus operandi" of the Inland Revenue has already been denounced by the Commission to examine the compatibility of Community legislation and tax practices of the Italian 'AIDC who complained to the EU Commission of illegality in Community stressing that 'Esterovestizione the debate between Treasury and the taxpayer has a "physiologic" imbalance between official, a strong prima facie, and taxpayer, who bears the burden of, often difficult, True Crime.

 

Given all this:

 

The company requires XXXXX therefore not having to pay the VAT to the Italian state for the second time since it was already intermante paid by its customers and if this instance is not accepted by your office we will expose the litigation before the Tax Commission, body responsible for levying the Slovak DPH (which is the Italian equivalent of VAT) and community level to the EU Commission of Unlawful Community and the European Court of Human Rights.

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