- Agenzia delle Entrate clarified that airport services are subject to VAT even if provided by a public entity
- The provision of airport services is considered commercial activity, leading to VAT on related fees
- Article 4, paragraph 5 of DPR 633/72 considers port and airport services as commercial, even if provided by public entities
Source: ipsoa.it
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.
Latest Posts in "Italy"
- Italy Maintains 6.4% VAT Compensation for Wood Products Through 2025, Effective January 2024
- Rural Buildings: VAT Benefits and Conditions for Property Classification
- Deadline for EU and Non-EU VAT Refund Requests for 2024 Set for September 30
- European Commission Reports Growth in One Stop Shop Registrations and VAT Declarations
- VAT Refund Requests for Italian Taxpayers in EU and Non-EU Countries by September 30
