Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
Italy has extended the statute of limitations from four to five years. Following these changes, the authorities can investigate any period until the end of the fifth year following the year in which the annual VAT return was submitted. If this return is not submitted, the statute of limitations is further extended to the end of the seventh year.
The period in which the authorities can go back to investigate tax obligations is often the same period in which a taxpayer can request the refund of a VAT credit. Around Europe this period varies from 3 to 5 years. The starting and end point of this period creates confusion, with the due date of the return submitted for the period (instead of the actual period) often taken as starting point and the end of the calendar year instead of the actual date for the end of the statute of limitations.