Simonetta La Grutta, Partner and Head of VAT, is “contributor” for Italy to the new “2019 VAT Manual”. This is an exhaustive comment of each single article of Presidential Decree no. 633/1972, as updated with the latest news on VAT introduced by Budget Law 2019, as well as with the standard practice and domestic and EU case law on VAT.
The book also includes analyses and insights on electronic invoicing and on the regulation of VAT Group. The last part of the book contains an index of all VAT items and sub-items, providing a quick reference to each single article of Presidential Decree no. 633/1972 and to their relevant analysis.