Italy: Italian Supreme Court: Effective Control Determines Liability for VAT Fraud

Ordinance No. 23105/2026 issued by the Italian Supreme Court of Cassation on 20 August 2026 establishes that fiscal liability for VAT fraud follows actual economic control rather than nominal legal form, particularly regarding shell companies used to facilitate evasion.


Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.

Source: Read Original Announcement