Tomassetti, Chiara
Digital zero-price market VAT consequences electrónico / Chiara Tomassetti, E. Orlando
In Italy, criminal proceedings and large VAT assessments have been initiated against IT service providers in relation to the free access to their apps/platforms aimed at collecting users’ data. However, in the view of the authors, there is currently no legal ground to consider this a supply of services relevant for VAT given the lack of a legal relationship pursuant to which there is a reciprocal performance (exchange of a consideration versus an economically valuable supply).
IMPUESTO SOBRE EL VALOR AÑADIDO
ECONOMÍA DIGITAL
ITALIA
JURISPRUDENCIA
Orlando, Emmanuel
International VAT Monitor 0925-0832 Vol. 34, n. 3, 2023, p. 105-106
Digital zero-price market VAT consequences electrónico / Chiara Tomassetti, E. Orlando
In Italy, criminal proceedings and large VAT assessments have been initiated against IT service providers in relation to the free access to their apps/platforms aimed at collecting users’ data. However, in the view of the authors, there is currently no legal ground to consider this a supply of services relevant for VAT given the lack of a legal relationship pursuant to which there is a reciprocal performance (exchange of a consideration versus an economically valuable supply).
IMPUESTO SOBRE EL VALOR AÑADIDO
ECONOMÍA DIGITAL
ITALIA
JURISPRUDENCIA
Orlando, Emmanuel
International VAT Monitor 0925-0832 Vol. 34, n. 3, 2023, p. 105-106