The company ALFA (hereinafter also “the Company” or “the Applicant”) operates, among
inter alia, in the production and distribution of medicinal gases (hereinafter also “DM” or “medical gases”) and medical device gases (hereinafter also “GAS DM” or ” medical device gas”) under Legislative Decree No. 46 of February 24, 1997. It specifically reports that it produces and distributes medical gases, such as oxygen, as well as the following medical device gases:
1. Liquid nitrogen DM;
2. Carbon dioxide DM;
3. DM gas mixtures;
4. Argon DM.
As clarified by Revenue Agency Resolution No. 55/E of June 22. 2010, the preferential VAT rate of 4 percent applies to supplies of medicinal gases.
Source: gov.it
