Sulla rilevanza ai fini Iva dei rimborsi dei costi per il prestito o distacco di personale (16 Diritto e Pratica Tributaria Internazionale 1, 2019)

Abstract

This note discusses the request for a preliminary ruling lodged before the Court of Justice of the European Union by the Italian Supreme Court of Cassation (Corte Suprema di Cassazione), concerning the compatibility with the provisions contained in the VAT Directive as well as with the principles underlying the value added tax of the Italian VAT legislation, pursuant to which the lending or secondment of staff in respect of which a mere reimbursement of the related costs is paid is regarded as irrelevant for VAT purposes, due to a lack of the objective scope of the tax. The ensuing analysis, conducted through an extensive reference to the relevant case-law, administrative practice and doctrine, highlights the incompatibility of the Italian VAT legislation with the legal rules and principles enshrined at EU level.