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What VAT invoice if the company that is different from the supplier? In responding

The Supreme Court established a principle, already discussed, the legality of detrazioe spindle when the issuer of the invoice is different from the one who have completed the performance.
The Court (with sentnza n.24965 dicembre2010 of 10) supported which is not deductible VAT invoice if the company that is different from the actual supplier, even if to payment of the tax and the goods are delivered regularly.
In this case, the buyer or transferee, must supply detailed instructions for the issuance of the document by the third party.

The judges said that " subjectively non-existent in the case of operations, the right to deduct the tax paid in compensation to the subject, other than the seller / provider, which, however, has issued the invoice does not arise inevitably, to the mere fact of receipt of payment of the taxes being formally described, but requires also a demonstration of the inherent operation of the institutional activities, which the purchaser / transferee, which invokes the deduction, providing, on their subjective state in order to altruism billing, accurate facts, not esaurientisi in the proof of delivery of the goods and payment of that person and reported on the VAT invoice issued by the third, since the circumstances are not decisive, compared with probandum thema, in relation to the peculiarities of the VAT scheme and related, possible , abuse. "

Fortarezza crime-tributari_24 09-2009

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