This event utilizes virtual reality to showcase a deceased musician’s performance, combining digital art and music, and is classified as an innovative mixed reality experience rather than a traditional musical concert due to the lack of live performers. Consequently, the Italian Revenue Agency determined it ineligible for the reduced 10% VAT rate applicable to musical concerts.
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.