The article discusses the revision of regulations regarding the construction and modernization of sports facilities in Italy. The previous legislation has been consolidated into a single text, eliminating the previous sources of law. The article examines the applicable VAT rates for the construction or renovation of professional football stadiums and highlights the criteria for determining the reduced VAT rate. It also discusses the possibility of applying the reduced VAT rate for building recovery and renovation interventions. In the case of a single contract for demolition and reconstruction, the article clarifies the application of VAT rules.
Source: eutekne.info
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