VAT Deduction and VAT Reimbursement – Two Sides of the Same “Neutrality” Coin?

In this article, the author analyses an important Italian judgment of the Italian Supreme Court that illustrates how an interpretation of domestic rules more in line with the EU principles and EU laws was preferred, over VAT neutrality. It also affirmed that the requirements for VAT deduction and VAT refunds reflect the same logic: namely, to secure the neutrality principle.