ApprofondimentiCircolariMemorandum N. 50 Dec. 9, 2024 Exit of goods within 90 days for EU supplies with transportation or shipment by the transferee

With the “sanctions” decree (Art. 2 of Legislative Decree 87/2024), issued in implementation of the tax reform enabling act, a new provision was introduced concerning the time limit within which intra-Community supplies of goods with transportation or shipment by the transferee must be carried out.

 

 

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