The petitioner is a national sports federation, having the nature of an association under
private law and recognized by the Italian National Olympic Committee (CONI) and the
Italian Paralympic Committee (CIP), counts among its revenues both contributions
public (provided by CONI, Sport and Health spa, CIP and public entities
territorial) as well as revenues of a private nature, such as membership fees,
affiliation, as well as income of a commercial nature from sponsorships.
The Applicant represents that based on the principles contained in the judgment of the
Court of Justice of the EU on September 11, 2019, the joined chambers of the Court of Auditors,
in judgment n…. upheld the appeal brought “against the inclusion of the same
in the list of public administrations included in the State Economic Account,
prepared by ISTAT.”
Source: gov.it
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?
