- The Italian Revenue Agency clarified that the VAT exemption does not apply to the agreement between a Municipality and an ASD for the use and management of a Palasport
- The agreement includes multiple provisions such as custody, cleaning, minor maintenance, and the authorization to conduct commercial advertising within the facility
- The VAT exemption mentioned in Article 36-bis of DL 75/2023 is for services closely related to the practice of sports which does not cover the services outlined in the agreement between the Municipality and ASD
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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