- The Italian Revenue Agency clarifies that imports of goods for examination, analysis, or testing can benefit from the VAT exemption regime provided for in Article 72 of Directive 2009/132/EC, even in the absence of a formal transposition rule.
- The case in question concerns exchanges between an Italian and a Swiss company of goods to be subjected to analysis, tests, and destructive tests.
- The issue is reasonably understood to refer only to imports.
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.
