Reduced VAT rate on new urbanization works, not applicable for telephone network adjustments

• Reduced VAT rate of 10% does not apply to works limited to relocation and burial of telephone conduits
• Agency examined VAT treatment for telephone network adaptation works in relation to road redevelopment
• Doubt arose regarding application of 10% VAT rate for primary and secondary urbanization works
• Works eligible for reduced VAT rate listed in Article 4 of Law 847/64 and extended by Law 865/71
• Agency refers to DPR 380/2001 for qualification of construction works and interventions

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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