The Participation of Italy in the EU VAT Cross-Border Rulings Project: Legal and Procedural Issues

Abstract

The EU VAT Cross-Border Rulings Project is a product of the EU VAT Forum, and its declared purpose is to allow taxable persons to obtain advanced rulings on the VAT treatment of complex cross-border issues. In this article, the author aims at identifying the main reasons why taxable persons have shown disinterest in this project. The findings of the short analysis herein are expected to be relevant at both European and domestic levels in the event that a decision is made to relaunch or expand this instrument.