La dicotomia tra antieconomicità e inerenza ai fini del diritto alla detrazione dell’IVA nella giurisprudenza della Corte di Giustizia Europea

Martis, Marcella

2022-01-01

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Abstract

The CJEU confirms how, in the field of VAT, in the context of the assessment on the inherent nature of a cost with the business activity, the criterion of the lack of profitability of the transaction, for the purpose of tax deduction, is not allowed, because of the VAT neutrality. The aforementioned principle, recognized in domestic case law, now tends to contaminate, albeit through interpretation, the income tax system, in which the assessment of unprofitability may take on circumstantial value, merely symptomatic of the lack of inherence, without, however, it being sufficient to exclude the deductibility of the negative component