As regards VAT treatment for training activities, if the asymmetry between the costs of organising training courses and the amounts received by members and trainees for participation in the courses is such as to suggest that there is no concrete link between the sum paid and the supply of services provided, the direct nature which is necessary for the consideration received by the Bar Association to be regarded as remuneration for those services to be regarded as the and because the latter constitute economic activities.
Source: www.ipsoa.it
