It is clear that in the case of the supply of goods and services envisaged by a welfare policy in favor of employees, which in fact directly satisfies the company and only indirectly the employees, the existence of the aforementioned economic link is guaranteed. Therefore, the Agency’s response appears to be incorrect, which does not recognize this connection (thus denying the deduction) on the basis of a too hasty examination of the case, which looks at the effects of welfare on employees rather than on the company. It is obvious that, as the agency says, making the application available free of charge is an operation excluded from the scope of VAT, but, as mentioned, this is not the aspect to look at, but rather that on the company, if and insofar as it carries out activities relevant for VAT purposes.
Source: commercialistatelematico.com
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