Digital zero-price market electrónico VAT consequences Chiara Tomassetti, E. Orlando
By: Tomassetti, Chiara
.
Contributor(s): Orlando, Emmanuel.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ECONOMÍA DIGITAL | ITALIA | JURISPRUDENCIA
In:
International VAT Monitor Vol. 34, n. 3, 2023, p. 105-106Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/3-4 (Browse shelf) | Available | IVM/2023/3-4 |
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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).
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