A legislative decree implementing Council Directive 2019/2235 of December 16, 2019, amending Directive 2006/112 / EC relating to the common system of value added tax and Directive 2008, has been approved, in definitive examination. / 118 / EC relating to the general regime of excise duties as regards defense efforts within the Union by the Council of Ministers no. 80 of 26 May 2022. The directive modifies the taxation and exemption regimes, for VAT and excise purposes, of operations carried out in the context of the joint defense efforts of the Union and NATO.
Source: ipsoa.it
