VAT

In the recent tax policy debate, the focus on VAT has been almost exclusively on the issue of rate revision. We believe that other, more systemic issues deserve to be highlighted. The structure of our VAT system is in fact different from that of European legislation and the case-law of the Court of Justice. Moreover, some schemes, such as split payment and reverse charge, would merit careful reflection. On these topics Laboratorio Fiscale produced a document and promoted a public seminar.