ALFA Srl (hereinafter, “Company”, “Applicant” or “Taxpayer”) performsdesign, production and construction of “clean rooms”inside buildings in the pharmaceutical, biotechnology, hospital,biomedical, cosmetic, electronic, chemical, aerospace and food (codeATECO 25.12.10).The applicant reports that the clean room is “ an environment therewhose peculiar characteristic is the presence of very pure air inside it,where pure indicates the low concentration of dust microparticles in Suspension. The operation of a clean room is based on the principle offorced recirculation of super-filtered air in a sealed room. The system that provides for this consists of large fans operating at low speed,which let a laminar flow of air into the room through the ceiling previously filtered through powerful filters (…) positioned outside of the same, and sucked through grids placed on the floor ”
Source: gov.it
Latest Posts in "Italy"
- VAT Exemption Also Applies to Claims Management Services, Rules Italian Supreme Court
- Italy Proposes Rome as Host City for New EU Customs Authority Headquarters
- Rome Proposes to Host New EU Customs Authority, Highlighting Strategic and Historical Significance
- €78 Million VAT Fraud Uncovered in EU: ‘Nebula’ Investigation Exposes Cross-Border Tax Evasion
- VAT on Prepaid Fuel Cards: When Is It Charged—At Purchase or Refueling?
