Newsalert | Tax 17/05/2024

With Decision No. 13162, filed on last May 14, the Joint Sections of the Italian Supreme Court recognized the right to request for a VAT refund for renovation works carried out on properties owned by third parties, aligning itself with the previous decision no. 11533 of 2018 on the matter of the right to VAT deduction.

Chiomenti Professionals have analyzed the Decision, with a specific focus on the reasons provided by the Court, which refer to the clarifications given by European jurisprudence.