Italian Supreme Court Order No. 26452/2026 reaffirms that, in disputes concerning transactions involving fictitious suppliers, the burden of establishing the grounds for denying VAT deduction rests primarily with the tax authorities. Drawing on Italian and EU case law, the analysis examines the evidence required from the tax authorities and the means by which taxpayers may rebut their allegations. Particular attention is given to the standard of due diligence expected of purchasers or service recipients, the circumstances that cannot, in themselves, be considered conclusive, and the stage at which rebuttal evidence must be submitted.
Published in La Circolare Tributaria No. 42/2026 by Euroconference.
