The Court of Cassation, with the Ordinance n. 20524 of 17/7/2023, clarified the conditions for the VAT exemption on healthcare services (specifically veterinary ) under the agreement regime . In terms of VAT , private economic operators are taxable even if they carry out, under the agreement , activities falling within the institutional purposes of a public body , it being necessary, for the purposes of exclusion from the tax field, that the activity – in the especially veterinary service – is carried out directly by the public body , through its employees, in the capacity of public authority.
Source: commercialistatelematico.com
