The Cassation ruling in Italy clarifies that private economic operators, even when conducting activities under public entity conventions, are subject to VAT as passive VAT subjects. In this specific case, a freelance veterinarian provided services to a provincial health company related to tuberculosis and brucellosis eradication and issued VAT-exempt invoices. However, the court determined that the exemption (art. 10, comma 1, n. 18 of DPR 633/72) applies only to diagnostic, curative, and rehabilitative services provided to individuals, not veterinarians providing public health protection services. The veterinarian’s private contract with the entity does not qualify for VAT exemption (art. 4, comma 5 of DPR 633/72) for public entities.
Source: eutekne.info
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