- The Italian Supreme Court (Order No. 10654/2026) indirectly confirms that VAT at 10% can apply to waste intermediation services provided without holding the waste.
- The ruling concerns the pre-DLgs. 205/2010 rules, when such intermediation services were not yet clearly included within “waste management” for VAT relief purposes.
- For the current regime, the reduced 10% VAT rate under Table A, Part III, item 127-sexiesdecies of DPR 633/72 still applies to waste management, storage, and temporary deposit services, but excludes landfill disposal and incineration without efficient energy recovery.
- In the case decided, the Court held that the ordinary VAT rate applied because, at the time the services were performed, the activities did not yet fall within the scope of VAT-favored waste management services.
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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