{"id":7510,"date":"2025-12-04T16:42:06","date_gmt":"2025-12-04T16:42:06","guid":{"rendered":"https:\/\/pglex.it\/?p=7510"},"modified":"2025-12-04T16:42:06","modified_gmt":"2025-12-04T16:42:06","slug":"factoring-and-vat-the-cjeu-changes-the-operational-framework","status":"publish","type":"post","link":"https:\/\/pglex.it\/en\/factoring-and-vat-the-cjeu-changes-the-operational-framework\/","title":{"rendered":"Factoring and VAT: the CJEU changes the operational framework"},"content":{"rendered":"
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In his in-depth analysis in NT+ Diritto | Il Sole 24 Ore<\/strong>, our partner Domenico Ponticelli analyzes the recent judgment C-232\/24 of the EU Court of Justice, which confirms the VAT liability of factoring and redefines the boundaries of the exemption for financial services.<\/p>\n

The CJEU extends the assimilation of factoring to debt collection, including all its forms\u2014even non-recourse factoring\u2014and limiting the scope for interpretation that, in Italy, had previously allowed many transactions to be classified as financial exemptions.<\/p>\n

This approach requires a rethinking of operating practices: from factoring fees to flat-rate components, from pro-rata effects to implications in cross-border transactions.<\/p>\n

However, the ruling does not exclude that mere cash advance transactions \u2014 without management activities \u2014 may remain exempt, confirming the centrality of case-by-case functional analysis.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

In his in-depth analysis in NT+ Diritto | Il Sole 24 Ore, our partner Domenico Ponticelli analyzes the recent judgment C-232\/24 of the EU Court of Justice, which confirms the…<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-7510","post","type-post","status-publish","format-standard","hentry","category-news-en"],"acf":[],"yoast_head":"\nFactoring and VAT: the CJEU changes the operational framework - PedersoliGattai<\/title>\n<meta name=\"description\" content=\"In his in-depth analysis in NT+ Diritto | Il Sole 24 Ore, our partner Domenico Ponticelli analyzes the recent judgment C-232\/24 of the EU Court of Justice, which confirms the VAT liability of factoring and redefines the boundaries of the exemption for financial services.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pglex.it\/en\/factoring-and-vat-the-cjeu-changes-the-operational-framework\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Factoring and VAT: the CJEU changes the operational framework - 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