Associazione Alfa (hereinafter, the “Applicant” or “Association”) asks to know
the correct qualification of the provision of integrated aeronautical maintenance services on
helicopters operated by its members, whose fees are charged through the mechanism of
mechanism of invoicing for flight hours at the hourly rate agreed upon in the “PBH” contract
PBH contract (hereinafter the “PBH contract”), for the purposes of the objective VAT requirement pursuant to
as per articles 2 and 3 of Presidential Decree no. 633 of October 26, 1972
Source: gov.it
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