The Italian Supreme Court (Cassazione) ruled in sentence n. 9662/12-April-2023 that school building restoration projects can benefit from a reduced 10% VAT rate. This rate is applicable under n. 127-quinquies of Table A, Part III, attached to DPR 633/72, as long as the building is used for purposes of collective interest. The court case involved a dispute with the tax authority over the 10% VAT rate for a school’s internal window replacement project. The ruling emphasizes that the building’s residential function or its registration in the land registry is not relevant, only its collective interest use matters.
Source: eutekne.info
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