Secondment of Workers and Temporary Labour Supply. Impact of recent ECJ case-law on Italian VAT Treatment

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With its recent judgment of 11 March 2020, case C-94/19, San Domenico Vetraria, the Court of Justice of the European Union pronounced a landmark decision on the VAT treatment of the secondment of personnel from one company to another. The ECJ found the Italian tax law provision according to which such transaction may fall out of the scope of Italian VAT as contrary to the VAT Directive 2006/112/EC. The judgment has a huge impact on Italian operators and applies to any form of temporary labour supply. In order to safeguard taxpayers’ legitimate reliance on the existing tax law framework, the ECJ judgment should bear no retroactive effect. Recent clarifications by the Italian Revenue Agency could be read as to point in the same direction.Leggi tutto

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