Decreto legislativo 19/06/2002 n° 191 - Attuazione della direttiva 2002/65/CE relativa alla determinazione del debitore dell'imposta sul valore aggiunto e conseguenti modifiche alla disciplina transitoria delle operazioni intracomunitarie GURI n° 203 du 30/08/2002

This legislative decree implements an EU directive concerning the determination of who owes Value Added Tax (VAT) in certain transactions. It aims to clarify tax responsibilities and update rules for trade between EU member states. The decree affects businesses involved in cross-border trade within the EU. It modifies transitional provisions for intrastat operations, ensuring clearer tax collection and compliance.