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Italian Supreme Court: VAT Exemption for Chiropractic Services Based on Medical Nature, Not Regulation

  • Italian Supreme Court rules VAT exemption for chiropractic services does not require ministerial regulation
  • VAT exemption based on medical nature of service, not specific regulations
  • Aligns with European Court of Justice’s interpretation
  • Italian tax authority may change position on VAT exemption for chiropractic services
  • Medical nature of service can be evaluated by courts without specific regulations
  • Quality of chiropractic services can be ensured through supervision of a medical doctor
  • VAT exemption can be granted to qualified chiropractors without dedicated regulatory framework

Source: eutekne.info

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.

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