December 09, 2021


Pedetemptim, one step at a time, sentenced the Latin sages. And the national legislator applies this rule to the letter. Almost two years late, it adopts Directive (EU) 2018/1910 and closes the infringement procedure opened by the European Union. The “quick fixes” discipline is, finally, law.

The quick solutions, adopted by the European Union in the field of intra-Community trade in 2018, have also been applied in Italy since last December 1st: fiscal transposition of the relativity of Einsteinian memory? Two provisions worthy of special mention: 1) the treatment of the call-of stock, i.e. that particular contractual situation that Is realized when a subject sends a consignment of goods to a warehouse located in another Member State, in favour of a specific buyer, who will become the owner only when they are taken from the warehouse, legislative transposition of what practice usually calls “consignment stock” and which now finds its ad hoc legal place, different from that reserved for ordinary intra-Community supplies and acquisitions; 2) the harmonization of the discipline of “chain transfers”, a case that occurs whenever a good is the subject of several transfers, but of a single transport operation, from the first seller to the final buyer. The constant jurisprudence of the EU Court has recognized the benefit of non-taxability for only one of the aforementioned transfers, subject to intra-community transport, forcing the EU legislator to clarify the question in an authentic way.

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