As regards VAT treatment for training activities, if the asymmetry between the costs of organising training courses and the amounts received by members and trainees for participation in the courses is such as to suggest that there is no concrete link between the sum paid and the supply of services provided, the direct nature which is necessary for the consideration received by the Bar Association to be regarded as remuneration for those services to be regarded as the and because the latter constitute economic activities.
Source: www.ipsoa.it
Latest Posts in "Italy"
- Local Authority Reimbursements for Employee Electoral Mandate Leave Not Subject to VAT
- VAT Refund Denied in Fraud Context After Contract Reclassification
- Italy’s Supreme Court Redefines Territoriality Through Substance
- Upcoming Consolidated VAT Code to streamline regulations
- Italian Tax Agency Communication on VAT Declaration Discrepancies for 2023 Tax Period
