Archive for the 'Italy' Category

No VAT on transactions between parent and subsidiary

Thursday, April 6th, 2006

The Court of Justice decided on 23 March 2006 over the supply of services from a company towards a fixed establishment of that company in another Member State but which forms no legal entity distinct from the company. These services are, except for the exceptions in the Sixth VAT Directive, not subject to VAT. Since […]