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Italy Updates — April 2026

3 items — news and publications combined.

Court Decision1 article

ItalyApr 30, 2026

Supreme Court Upholds Simultaneous VAT Deduction Denial and Joint Liability Under Article 60-bis

Italy's Supreme Court ruled buyers can face both VAT deduction denial and unpaid VAT demands in carousel fraud schemes, creating potential double liability exposure.

CJEU Case1 article

ItalyApr 20, 2026

Italian Auction House Challenges VAT Deductibility Rules at EU General Court

Appellant_1 Srl questions whether VAT on general auction expenses must be non-deductible under margin scheme rules, with implications for tax neutrality principles.

Official Guidance1 article

ItalyApr 6, 2026

Italy Restricts VAT Group Credits From Offsetting Member Tax Debts

Italian Revenue Agency confirms VAT groups cannot use excess credits to offset individual member tax liabilities, limiting usage to refunds or third-party transfers only.

Court Decision1

ItalyApr 30, 2026

Supreme Court Upholds Simultaneous VAT Deduction Denial and Joint Liability Under Article 60-bis

Italy's Supreme Court ruled buyers can face both VAT deduction denial and unpaid VAT demands in carousel fraud schemes, creating potential double liability exposure.

CJEU Case1

ItalyApr 20, 2026

Italian Auction House Challenges VAT Deductibility Rules at EU General Court

Appellant_1 Srl questions whether VAT on general auction expenses must be non-deductible under margin scheme rules, with implications for tax neutrality principles.

Official Guidance1

ItalyApr 6, 2026

Italy Restricts VAT Group Credits From Offsetting Member Tax Debts

Italian Revenue Agency confirms VAT groups cannot use excess credits to offset individual member tax liabilities, limiting usage to refunds or third-party transfers only.

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