Judgement No. 2403/17/2024 of the Tax Court of Second Instance of Lazio – immediate implementation of the judgment of the European Court of Justice in Case C-341/22
The Tax Court of Second Instance of Lazio in Judgment No. 2403/17/2024, immediately applying the findings of the European Court of Justice in Case C-341/22 of March 7, recognized the right to a VAT refund of a company with a systematic loss, disapplying art. 30 of Law No. 724/1994.