Variazione in diminuzione vietata al cessionario del credito

from Quotidiano Più · host Lefebvre Giuffrè

La riduzione della base imponibile IVA non è consentita al subappaltatore cessionario del credito in caso di mancato pagamento del committente principale. Secondo il Tribunale UE (causa T-233/25), la cessione del credito tra appaltatore e subappaltatore costituisce una remunerazione autonoma, configurando il corrispettivo come già interamente assolto.Podcast a cura di Renato Portale.Scopri subito tutti gli altri contenuti di www.quotidianopiu.it

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