ALFA S.r.l. (hereinafter referred to as “Company”, “Instant” or “Contributor”) refers to
dealing mainly with the “management and treatment of people’s well-being,
including both health and non-health aspects, the latter in the context of style
of life under the nutritional aspect, motor and rehabilitative activity, holistic sphere,
mental field, such as coaching and counseling”.
The Company represents that it wants to undertake a secondary activity consisting of
in the management of an outpatient clinic, in which several professionals, such as doctors and
physiotherapists provide third-party clients with health services. The Instant, in addition to taking care of the
administrative part, would make available to doctors and physiotherapists (below,
also “the professionals”), the spaces, the secretariat etc., to support their activity
both internal to the facility and external to patients who will then be
subsequently surgically treated in private clinics.
The applicant states that the application of the VAT exemption to services
health must be assessed in relation to the nature of the services provided,
attributable in the field of diagnosis, treatment and rehabilitation, and in relation
to lenders, who must be authorized to practice the profession, a
regardless of the legal form of the person who makes them
health must be assessed in relation to the nature of the services provided,
