Brussels, 29/04/2002 (Agence Europe) - The European Commission has decided to send Italy a reasoned opinion as it considers the delays in refunding VAT to payers not established in Italy to be incompatible with the eighth directive on the value added tax. Italy has two months in which to react to the opinion, before being referred to the Court of Justice. The VAT directive provides for a payer of the tax not established in the country being refunded within six months of having lodged their request. Yet, the Commission "was informed a certain time ago, that Italy no longer respected this deadline and refunded payers not established in Italy with considerable delays", states a press release. Italy was already condemned by the Court of Justice in 1992 on this issue and altered its administrative conduct, but problems seem to have resurfaced, says the Commission.