Circulars n.9 / 2006 - VAT deductibility on cars for companies and professionals

VAT deductibility on cars for companies and professionals

This circular illustrates in summary the changes made to the deductibility of VAT paid in the purchase, also in the leasing formula, of cars by companies, arts or professions and in the inherent costs (fuel, lubricants, maintenance, etc. .etc.) by Legislative Decree no. 258/2006 (Decree) published in the Official Gazette no. 215 of 15 September 2006, implementing the judgment of the EU Court of Justice of 14 September 2006 F (EU judgment).

Written by Rosa Lina Di Fiore on 05/04/2017. Posted in Circulars Year: 2006

Circulars 2006

Circulars n.11 / 2006 - The Summer Maneuver 4: different incomes and new obligations - written by Maurizio Moccaldi Ruggiero
Circulars n.10 / 2006 - The summer maneuver 3: non-operating companies and foreign-invested companies - written by Maurizio Moccaldi Ruggiero
Circulars n.9 / 2006 - VAT deductibility on cars for companies and professionals - written by Rosa Lina Di Fiore
Circulars n.8 / 2006 - The Summer Maneuver 2: news regarding VAT - written by Marco Fiorentino and Rosa Lina Di Fiore
Circulars n.7 / 2006 - The Summer Maneuver 1: Buildings - written by Marco Fiorentino and Maurizio Moccaldi Ruggiero
Circulars 6/2006 - IRES Correction: Second Part - written by Maurizio Moccaldi Ruggiero
Circulars 5/2006 - IRES Correction: First Part - written by Maurizio Moccaldi Ruggiero
Circulars n.4 / 2006 - Protection of personal data - written by Maurizio Moccaldi Ruggiero
Circulars n.3 / 2006 - Decree Law 203 of 30.09.2005 - written by Gianmaria Better
Circulars n.2 / 2006 - Financial Law 2006 - written by Maurizio Moccaldi Ruggiero
Circulars 1/2006 - Financial Companies art. 113 Legislative Decree 385/1993 - written by Marco Fiorentino and Alexander Goliath

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Circulars n.9 / 2006 - VAT deductibility on cars for companies and professionals

VAT deductibility on cars for companies and professionals

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Circulars 2006