The Supreme Court establishes that the reduced rate for the «Tupini» does not presuppose a residential destination. The VAT rate of 10% for the sale of buildings equivalent to ” Tupini ” buildings , as in the case of a health clinic and family counseling clinic, does not require that the building have a residential nature, the purpose of collective interest for which the property is intended is sufficient.
Source: eutekne.info
Latest Posts in "Italy"
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Understanding VAT Exemption for Businesses in Italy: Rules, Transactions, Invoicing, and Accounting Explained
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Italy Postpones Implementation of Consolidated VAT Code to 2027
- Italy Updates VAT Rules: Flat-Rate Regime, Exemptions, and 5% Rate for Social Sector
