The taxpayer, Alfa Spa, is a company engaged in meat processing and has recently started providing slicing services for cured meats. The slicing activity involves receiving semi-finished cured meat products from the client, performing the slicing and packaging services, and returning the packaged products to the client. The taxpayer argues that the slicing services should be subject to the reduced VAT rate of 10% based on the interpretation of Article 16(3) of Legislative Decree no. 633/1972, which includes transformation activities in the production of goods. The tax authorities will provide a response and interpretation regarding the application of the reduced VAT rate to the slicing services in question.
Source: agenziaentrate.gov.it
