Italy VAT rate – Construction services of plant for the treatment of liquid extra-sewage waste, operation and maintenance services 20 March 2022
Italy VAT exemption for investment advice and research in favor of an asset management company 20 March 2022
Italy The condition of navigation on the high seas does not refer to ships for rescue operations 20 March 2022
Italy Exemption for management activities of mutual funds art. 10, first paragraph, no. 1), Presidential Decree 633/1972 15 March 2022
Italy VAT Variation Notes – Identification of the compulsory liquidation procedure to which the bankruptcy law refers 10 March 2022
Italy Navigation on the high seas without VAT: the protocol of the Revenue declaration on the invoices 10 March 2022
Italy Extension of the temporary super-reduced VAT rate of 5% on supplies of natural gas for domestic and industrial purposes till June 30, 2022 09 March 2022
Italy Ordinary bakery products – “aromatic herbs and spices of common use” – further clarifications – reduced VAT rate 08 March 2022
Italy The sale of an “unusual” building with respect to business activity can be excluded from the pro rata 08 March 2022
European UnionItaly ECJ C-550/21 (Leonardo SpA) – Order – Inadmissable – Italian court provided insufficient information 04 March 2022
Italy Circular about Covid-19 measures, associative bodies and international transport services 28 February 2022
European UnionItaly 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 20 February 2022
Italy Resolution no. 79/E/2021 – Taxable amount for VAT purposes of purchase of NPLs 17 February 2022