Books and Articles

31-03-2010 - Intrastat 2010: Italia "capofila" in quanto ad obblighi e verifiche

Besides other changes in the field of VAT, starting from January 1st, 2010 with so-called "VAT Package", further duties have been implemented with respect to recapitulative statements (so called "INTRASTAT" forms).

Regarding INTRASTAT, in particular, the new fulfilments are especially onerous considering the implementing rules adopted in Italy. These implementing rules, in the name of the struggle against VAT frauds and of the monitoring of intra-EU transactions, have introduced detailed and accurate instructions, which go beyond the standards required by EU rules.

MEJNARDI C., Intrastat 2010: Italia "capofila" in quanto ad obblighi e verifiche, in Fiscalità Internazionale, n. 3, 2010.


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