Dispositions of the Italian Authorities about Black Listed Countries

The recent approval of DL n.40/2010, (art. 1, commi 1,2 e 3) c.d. “Decreto Incentivi”, has introduced the obligation, for the Italian passive VAT subjects, to communicate by telematic to the Entrance Agency the purchases / sales of properties as well as the Services given or received, registered or subject to registration, toward the economical operators with main office, residence or domiciliation in the Countries with privileged taxation “Black List”, defined by DDMM 4.5.99 and 21.11.2001.Read all...