VAT Grouping in Italy and the Skandia Judgment

From 1 January 2019, taxable persons established in Italy can be part of an Italian VAT group. In this article, the authors analyse how the ECJ decision in the Skandia case and the Guidelines of the VAT Committee published by the European Commission in relation to that decision have had an impact on the Italian VAT legislation. The authors also discuss possible scenarios in which Italian branches or main establishments can be involved in the future and to which the Skandia case and the Guidelines will be applicable.