On 27 April 2026, the online publication FiscoOggi, the official magazine of the Italian Revenue Agency (Agenzia delle Entrate), reported on Italian Supreme Court (Corte di Cassazione) Judgment No. 8487, deposited on 5 April 2026.

According to the report by Giuseppe Forlenza, the Court held that where VAT fraud involves transactions classified as “subjectively non-existent” and concerns goods covered by Article 60-bis of Presidential Decree No. 633/1972, the tax administration may simultaneously:

• recover unpaid VAT from the supplier,

• deny the purchaser’s VAT deduction, and

• impose joint and several liability on the purchaser for VAT not paid by the supplier.

The case arose from litigation concerning alleged carousel-fraud transactions involving goods covered by the Ministerial Decree of 22 December 2005. Tax authorities sought recovery of VAT from both the supplier and the purchasing company under the special joint-liability regime.

As summarized by FiscoOggi, the Supreme Court rejected the taxpayers’ appeal and confirmed that the denial of VAT deduction and the purchaser’s joint liability under Article 60-bis operate on distinct legal grounds. The Court therefore found that applying both measures does not constitute an impermissible duplication of tax recovery.

The report further noted that the Court relied on the jurisprudence of the Court of Justice of the European Union concerning Member States’ powers to combat VAT fraud through joint-liability mechanisms.

See: Giuseppe Forlenza, “Quando il versamento è solidale, Iva esigibile da cedente e cessionario,” FiscoOggi (official publication of the Agenzia delle Entrate), 27 April 2026, summarizing Corte di Cassazione, Judgment No. 8487, deposited 5 April 2026.