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Reduced VAT on vehicles for persons with fiscally dependent disabilities

In order to apply the rate VAT of 4% to the sale of a vehicle must first verify the presence of the conditions (subjective and objective) provided by n. 31 of Table A, Part II, attached to Presidential Decree 633/72.  The vehicle and invoice may be in the name of the family member who bears the costs.

Source: eutekne.info

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