{"id":10510,"date":"2020-07-11T18:05:47","date_gmt":"2020-07-11T16:05:47","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=10510"},"modified":"2024-03-11T17:41:50","modified_gmt":"2024-03-11T16:41:50","slug":"detrazione-del-credito-iva-in-caso-di-omessa-dichiarazione-iva-annuale-2","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/detrazione-del-credito-iva-in-caso-di-omessa-dichiarazione-iva-annuale-2\/","title":{"rendered":"Deduction of VAT credit in case of omitted annual VAT return"},"content":{"rendered":"<p>By the decision no. 14055, filed on July 7<sup>th<\/sup> 2020, the Supreme Court ruled that the VAT credit accrued in the year in which the VAT return is omitted can be used in deduction, provided that:<\/p>\n<ul>\n<li>the taxpayer demonstrates the existence of his right to deduct;<\/li>\n<li>this credit is included, at the latest, in the Vat return related to the second year following the year in which the right to deduct arose.<\/li>\n<\/ul>\n<p>With the abovementioned measure, the Supreme Court confirms the prevalence of substance (existence of the VAT credit) over form (omission of the annual VAT return).<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By the decision no. 14055, filed on July 7th 2020, the Supreme Court ruled that the VAT credit accrued in the year in which the VAT return is omitted can be used in deduction, provided that: the taxpayer demonstrates the existence of his right to deduct; this credit is included, at the latest, in the [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-10510","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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