Due to case C-288/16, article 9 of Presidential Decree 633 of 1972 has been modified with the insertion of the third paragraph, according to which the services referred to in the first paragraph, number 2), do not include transport services rendered to subjects other than the exporter , by the holder of the transit procedure, by the importer, by the recipient of the goods or by the service provider referred to in number 4 of the same first paragraph. The changes applies to services carried out from 1 January 2022
As clarified with circular no. 5 / E of 2022, based on the indications provided by the European Court of Justice in the judgment of 29 June 2017, case C-288/16, transport services must not only contribute to the effective implementation of an export or import of goods, but they must also be supplied directly, as the case may be, to the exporter, importer or recipient of the goods.
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