Within a group, the purchase of services by one of the member companies, in its own name, but in the interest of another company in the group, by virtue of a mandate without representation, does not give rise to the right to deduct VAT for the part corresponding to the costs incurred for services for which there is no direct and immediate link with the economic activity carried out by the same company, since part of those costs were incurred in the interest of another company (the principal), to nothing by noting the option for the liquidation of group VAT, given the procedural nature of the regime, which does not imply the recognition of an autonomous VAT subjectivity to the group.
Nell’ambito di un gruppo, l’acquisto di servizi operato da una delle società componenti, in nome proprio, ma nell’interesse di un’altra società del gruppo, in forza di un mandato senza rappresentanza, non dà diritto alla detrazione dell’Iva per la parte corrispondente ai costi sostenuti per servizi per i quali manca un nesso diretto e immediato con l’attività economica posta in essere dalla stessa società, giacché parte di quei costi sono stati sostenuti nell’interesse di un altro soggetto (la mandante), a nulla rilevando l’opzione per la liquidazione dell’Iva di gruppo, stante la natura procedimentale del regime, che non implica il riconoscimento di un’autonoma soggettività Iva al gruppo.
La Suprema Corte fa il punto su mandato senza rappresentanza e liquidazione dell'Iva di gruppo
ricci concetta
2022-01-01
Abstract
Within a group, the purchase of services by one of the member companies, in its own name, but in the interest of another company in the group, by virtue of a mandate without representation, does not give rise to the right to deduct VAT for the part corresponding to the costs incurred for services for which there is no direct and immediate link with the economic activity carried out by the same company, since part of those costs were incurred in the interest of another company (the principal), to nothing by noting the option for the liquidation of group VAT, given the procedural nature of the regime, which does not imply the recognition of an autonomous VAT subjectivity to the group.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.