As for VAT for the supply of methane gas for civil and industrial use, the fact that the contractors are not subjects included in the list of subjects authorized by ARERA to sell natural gas to end customers does not affect the possibility of using the rate of 5 per cent, given the objective nature of the facilitation provision and the consequent irrelevance, for the purposes of its application, of particular subjective requirements of the service provider of methane gas used for combustion for civil and industrial uses. Sources:
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