000			02110nab a2200289 c 4500
999			_c146336 _d146336
003			ES-MaIEF
005			20220908173227.0
007			ta
008			220908t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBisioli, Aldo _969112
245	1	0	_aVAT wrongly charged by the supplier and right of the customer to deduct, from an Italian and EU Perspective _helectrónico _bwhere are we? _c Aldo Bisioli and Marco Zanetti
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aA very common issue in the economic relationships between suppliers and customers is the application of excessive VAT in the invoices issued by the former to the latter. Since 2017, Italian VAT legislation has provided that the customer has the right to deduct the tax applied “in excess of the effective amount” in such cases, provided that such VAT has been paid by the supplier to the Italian tax authorities, outside a context of tax fraud. The customer will, however, be subject to a fixed, non-proportional, penalty. In this article, the authors seek to illustrate how the application of the principles of “neutrality”, “effectiveness” and “proportionality” established by the case law of the ECJ could lead to a possible application of the said provision, not only in cases where a higher VAT rate was applied in a taxable transaction, but more generally where undue VAT has been charged to the customer (and so also in transactions that are exempt – with or without right to deduction – or outside the scope of VAT).
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aRELACIONES ECONOMICAS _948243
650		4	_aNEUTRALIDAD _947832
650		4	_aEFICACIA _943268
650		4	_aPRINCIPIO DE PROPORCIONALIDAD _954031
650		4	_aDEDUCCIONES _941769
650		4	_aITALIA _947518
700	1		_aZanetti, Marco _966560
773	0		_9167832 _oIVM/2022/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 3, p. 133-141
942			_cRE