- 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: ksiegowosc.infor.pl
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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