- Alpha S.p.A. is an Italian company in the pet food sector
- They want to buy and sell a specific type of vegetable litter for cats called “X”
- The litter is biodegradable and compostable, made mainly of corn husks and other plant additives
- The Customs Agency classified the product under Chapter 23 of the Customs Tariff, with a 4% VAT rate
- The company argues that mixed products should be classified based on their function and intended use for VAT purposes
- They reference Article 98 of the Council Directive 2006/112/EC on VAT, which allows for different VAT rates for specific categories of goods and services
Source: agenziaentrate.gov.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"
- VAT Exemption Also Applies to Claims Management Services, Rules Italian Supreme Court
- Italy Proposes Rome as Host City for New EU Customs Authority Headquarters
- Rome Proposes to Host New EU Customs Authority, Highlighting Strategic and Historical Significance
- €78 Million VAT Fraud Uncovered in EU: ‘Nebula’ Investigation Exposes Cross-Border Tax Evasion
- VAT on Prepaid Fuel Cards: When Is It Charged—At Purchase or Refueling?
