The company was established to provide for collection, transport and the disposal of domestic and similar waste. In particular, its core business is focused on urban hygiene services such as separate waste collection waste, management of ecological platforms, road cleaning and all services related, disposal and recovery of materials. Its activities also include “territorial and environmental monitoring, the safety, remediation and recovery of polluted and contaminated sites and areas however to be recovered, management and maintenance in safety and accommodation final of the controlled landfill of …, environmental research and analysis and controlair pollution, as well as all activities related to it, inwhatever shape you make . ”
It follows that the reduced rate of 10 percent.. , envisaged for
the ” works, constructions and plants intended for remediation ” can be applied ..
only if the extraordinary maintenance operations in question qualify as .. ” duly approved remediation project “, aimed at the realization of
works which in themselves qualify as primary or secondary urbanization works.
Otherwise, that is, in the absence of the remediation project, these interventions will be
subject to the ordinary VAT rate
Source: gov.it
