Italy Annual VAT return in English 21 February 2022121 views1 min read Source Agenzia Entrate Reporting / Compliance 5% VAT rate on gas also for the second quarter of 2022 Flashback on ECJ Cases – C-18/05 & C-155/05 (Villa Maria Beatrice Hospital) – Supplies of goods that were used exclusively for exempt activity and for which no right of deduction has been enjoyed