Article

Italy / European Union Allocation of Supplies between Establishments under EU VAT, 32 International VAT Monitor 4 (2021), pp. 175-183

  • August 2021
Authors:
Davide Accorsi
Davide Accorsi
Davide Accorsi
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Giorgio Beretta at University of Amsterdam
Giorgio Beretta
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Abstract

In 2021, the Italian tax authorities issued two ruling replies providing guidance on how to allocate a supply to an establishment for VAT purposes in the context of a global contract under which several supplies are provided to a multilocation entity (MLE). In this article, the authors discuss the official guidance provided by the Italian tax authorities in light of the rules for allocating supplies to establishments located in different jurisdictions as enshrined in the EU legislature.

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See also J. Swinkels, Fixed Establishments and VAT-Saving Schemes , 17 Intl. VAT Monitor 6
  • May 2006
  • 415-423
  • Mikutiene
Mikutiene, supra n. 25, at p. 186. See also J. Swinkels, Fixed Establishments and VAT-Saving Schemes, 17 Intl. VAT Monitor 6, pp. 415-423 (2006), Journal Articles & Opinion Pieces IBFD (accessed 10 May 2021).