- The recognition of VAT exemption for chiropractors requires verifying certain requirements.
- The exemption is granted if the service guarantees a sufficient level of quality and the provider has adequate training.
- In the absence of a chiropractor registry, the verification of requirements can be delegated to the judge.
- The Court of Cassation clarified the cases in which VAT exemption applies to chiropractic services.
- A specific case involved a dispute over the non-subjection of chiropractic activity to VAT.
- The Regional Tax Commission rejected the appeal, stating that chiropractic profession is not exempt from VAT according to the legislative amendment.
- The amendment did not include the necessary elements to classify chiropractic as a healthcare profession exempt from VAT.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
