The taxpayer believes that in this case VAT can be applied at the rate of 10%.
Authorities: .. This reduced rate of 10 per cent is applicable regardless of the type of building. This preferential rate of 10 percent is applicable regardless of the type of property undergoing renovation (cf. This reduced rate of 10 percent is applicable regardless of the type of building undergoing restoration (cf. cited Circular no. 1/E of 1994).
Source: gov.it
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