What question did this study set out to answer?

The aim is to outline the changes in VAT deductibility for transaction costs related to MLBO operations in Italy.

June 27, 2026

VAT Deduction on Transaction Costs in Merger Leveraged Buyout Operations

Key Points

The aim is to outline the changes in VAT deductibility for transaction costs related to MLBO operations in Italy.
Examined legal rulings from the Italian Supreme Court on VAT deductibility.
Analyzed the role of the European Commission in influencing Italian tax policies.
Investigated the implications of these changes for concerned taxable persons.
The Italian Supreme Court confirmed VAT deductibility on transaction costs for MLBO operations.
The European Commission advocated for the Italian tax authorities to align with this ruling.
Affected taxpayers can retroactively recover deductible VAT on related transaction costs.

Abstract

The Italian Supreme Court issued two sentences supporting VAT deductibility on transactions costs related to merger leveraged buyout (MLBO) operations. The European Commission supported this position and pushed the Italian tax authorities to change their position. In this article, the author retraces the sequence of events leading to this important change and explains how and to what extent this change enables the concerned taxable persons to recover deductible VAT retroactively.

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Cite This Study

Maurizio Bancalari (Thu,) studied this question.

synapsesocial.com/papers/6a3f6817aea7db3c1953f54f https://doi.org/https://doi.org/10.59403/2c601jf

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