Studio Dorighelli
Contact us

STUDIO DORIGHELLI

CORTE DI GIUSTIZIA UE SUL SISTEMA COMUNE D'IMPOSTA SUL VALORE AGGIUNTO (IVA) - DIRETTIVA 2006/112/CE


La Corte di Giustizia dell’Unione Europea, con la sentenza C-293/21 depositata il 6 ottobre 2022, ha chiarito che gli articoli da 184 a 187 della direttiva 2006/112/CE del Consiglio, del 28 novembre 2006, relativa al sistema comune d’imposta sul valore aggiunto, devono essere interpretati nel senso che: "un soggetto passivo ha l’obbligo di rettificare le detrazioni dell’imposta sul valore aggiunto (IVA) assolta a monte e relativa all’acquisto di beni o di servizi destinati a produrre beni d’investimento, nell’ipotesi in cui, a causa della decisione del proprietario o dell’azionista unico di tale soggetto passivo di mettere quest’ultimo in liquidazione, nonché della domanda e dell’ottenimento della cancellazione di detto soggetto passivo dal registro dei soggetti passivi IVA, i beni d’investimento creati non siano stati utilizzati, né lo saranno mai, nell’ambito di attività economiche soggette ad imposta. I motivi che consentono di giustificare la decisione di messa in liquidazione del medesimo soggetto passivo e, pertanto, la rinuncia alla prevista attività economica soggetta ad imposta, quali perdite in costante aumento, l’assenza di ordinativi e i dubbi dell’azionista del soggetto passivo riguardo alla redditività dell’attività economica prevista, non incidono sull’obbligo di quest’ultimo di rettificare le detrazioni dell’IVA di cui trattasi, qualora tale soggetto passivo non abbia più l’intenzione, e ciò in maniera definitiva, di utilizzare detti beni d’investimento ai fini di operazioni soggette ad imposta." Fonte: https://curia.europa.eu
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

cancel