Italian Court extends time limit for non-resident refunds
Tuesday May 11, 2010
The Italian Supreme Court has determined that the deadline imposed by Italy for claims made under the 8th Directive was not absolute.
Consequently, taxable persons who incur VAT in Italy and who are established in the EU but with no permanent establishment in Italy can request a refund within the revised time limit which is 2 years from the date of payment. As a result of the reciprocal arrangements that have been signed with Switzerland, Norway and Israel, taxable persons in these countries can also make claims within the increased time limit.
This increased time limit will be of benefit to taxpayers who have not requested refunds for 2008.