by admin11

Esterovestizione, request vat how to behave in a petition for assessment


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, the tax debtor is the purchaser of the taxable; VAT is payable in the country of destination of goods .


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.


The’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 Italian Republic and the European Union. Trade between these countries are in fact covered by Community legislation (Articles 49 and ss. TFEU) which has been gradually implemented by the States Parties to the European Union. 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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by admin11

Avoidance of double taxation in cases of VAT esterovestizione


The tools available to taxpayers in order to avoid the double taxation Tax, are completely inadequate and complex as to become capable of compromising the neutrality of VAT and to prevent cross-border trade. With the premise that the study of the authorities in Brussels a new remedy and most effective way to eliminate the double taxation VAT – direct remedy to ensure that the European institutions remain vigilant so that the same taxable transaction is not subject to double taxation caused by differences in technical / regulatory discernible between domestic laws of the Member States – we will try to examine here the current solutions. The instruments now activated by Europeans relate only to cases where origin of the distortion of the principle of neutrality of VAT has been: • a different interpretation between Member States of a provision of the Sixth Directive (now recast in Directive 2006/112/EC); • a different classification of the same facts or different legal classification under which define a similar operation; In the first case, EU actors that you can provide will be: • the VAT Committee: adibile by the Commission or by the Member in order to achieve a common approach that can lead also to a real Council Regulation; • the Board: that, by unanimity, can make their own to take all the necessary measures to correct application of VAT legislation ( arctic 397 Directive 2006/112/EC); • the Court of Justice of the European Communities: institutionally competent to verify the compatibility of national legislation VI to Directive; In the second case, the remedy available to the taxpayer are even more limited. In fact, it is not possible to resolve these disputes through EU instruments, the VAT Committee may be called only for issues arising from a misinterpretation of the VAT legislation, while the Court of Justice does not have the powers necessary to rule on cases of double taxation arising from situations of their legal . There are no bilateral agreements between States for the avoidance of double taxation, the person who has suffered a double taxation that remains is to contact the tax courts in your country, with the specification, however, you must also act to justice the other country.

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