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Ruling 590: Pipelines of the National Network: the VAT treatment of the distribution of revenues

In the context of gas pipelines, the transfer of the amounts due by way of “distribution” of revenues from the “National Network”, invoiced and collected at the delivery points of the “Regional Networks”, transferred monthly to the major transport company and subsequently distributed among holders of portions of the “National Network”, is taxable for VAT purposes, due to the existence of a direct link between the service provided and the payment received.

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