Ruling n.117/2020 – The ruling concerns the case of an Italian taxpayer that normally carried out the Intra-EU supply of goods applying the Ex Works (warehouse) Incoterms clause.
See also www.vatupdate.com
These goods include ventilators, monitoring systems, infusion pumps for drugs, endotracheal tubes, and certain protective devices and masks, among many other items. Supplies of eligible goods if made by 31 December 2020...
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