Circulars n.8 / 2006 - The Summer Maneuver 2: news regarding VAT

The Summer Maneuver 2: news regarding VAT

With this circular we continue the analysis of the main innovations introduced, in the matter of income taxes and other indirect taxes, by Law Decree no. 223 of 4 July 2006 (Decree) converted, with amendments, by law 248 of 11 August 2006 (the Maneuver), with reference to the changes in the field of VAT.

Topics index

1. Variation in VAT rates in the context of the administration of food and drinks in dance clubs - Art. 35, paragraph 1;
2. New criminal offenses: failure to pay VAT due on the basis of the return and undue compensation - Article 35, paragraph 7;
3. List of customers and suppliers - Article 37, paragraph 8;
4. Concessions for building renovation - Art. 35, paragraphs 19, 20, 35-ter, 35-quarter;
5. VAT regulations in subcontracting - Art. 35, paragraphs 5, 6 and 6-bis;
6. The control obligations of the clients;
   1. Withholdings and contributions due from contractors and subcontractors - Art. 35, paragraphs 28 to 34
   2. Urgent measures to combat undeclared work and to promote safety in the workplace - Art. 36-bis, paragraphs 1 to 8;

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