Italian Supreme Court decisions nos. 7692/2026, 7694/2026 and 8714/2026 address corporate tax residency issues with specific reference to the VAT place-of-supply rules applicable to B2B services. The Court clarifies that identifying the centre of management or the presence of de facto directors in Italy is not sufficient to treat a taxable person as established in Italy. It is also necessary to establish that no genuine economic structure exists in the foreign jurisdiction and that the overseas establishment is wholly artificial and lacks economic substance. The rulings therefore confirm that the concept of establishment for VAT purposes must be assessed independently from the corporate tax residence criteria under Article 73 of the TUIR.
Published in La Circolare Tributaria no. 20/2026 by Euroconference.
