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Ruling 329: Reduced rate for waste batteries and accumulators and recovery of charges for non-VAT collection

The definition of urban waste contained in art. 183 paragraph 1 lett. b- ter) of Legislative Decree 12/2006 also includes waste batteries and accumulators and, consequently, the rate of 10% is considered applicable to the service of collection and management of such waste.

Source: eutekne.info

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