Italian Supreme Court Limits 10% VAT Rate for Thermal Energy to Residential Use

• Italian Supreme Court ruled 10% VAT rate for thermal energy only applies to residential use
• Non-residential buildings like schools are excluded from the reduced VAT rate
• Ruling clarifies scope of VAT rate for thermal energy and sets precedent for future cases

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.