- Law n. 143/2024 confirms provisions regarding the application of the “VAT de-commercialization regime” for specific consideration received by members of amateur sports associations and companies
- The law modifies some formal aspects of the provisions
- The regime is based on art. 4 paragraph 4 of DPR 633/72, which exempts certain types of associations, including ASDs, from VAT for transactions made in accordance with institutional purposes towards members, associates, participants, and other associations
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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