- The Italian Supreme Court (Order No. 10654/2026) indirectly confirmed that the 10% VAT rate can apply to waste-intermediation services even when the intermediary does not take possession of the waste.
- The case concerned the pre-DLgs. 205/2010 regime; under the old wording, the Court held that the services at issue did not yet qualify as “waste management” services, so the standard VAT rate applied at that time.
- The ruling is still relevant for the current regime because the reduced VAT rule now refers to waste management, storage, and temporary storage under the updated environmental code, without requiring physical detention by the intermediary.
- The current VAT exemption list expressly excludes landfill disposal and incineration without efficient energy recovery, while otherwise updating references to the newer environmental legislation.
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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