ALFA Srl (hereinafter, “Company”, “Applicant” or “Taxpayer”) performsdesign, production and construction of “clean rooms”inside buildings in the pharmaceutical, biotechnology, hospital,biomedical, cosmetic, electronic, chemical, aerospace and food (codeATECO 25.12.10).The applicant reports that the clean room is “ an environment therewhose peculiar characteristic is the presence of very pure air inside it,where pure indicates the low concentration of dust microparticles in Suspension. The operation of a clean room is based on the principle offorced recirculation of super-filtered air in a sealed room. The system that provides for this consists of large fans operating at low speed,which let a laminar flow of air into the room through the ceiling previously filtered through powerful filters (…) positioned outside of the same, and sucked through grids placed on the floor ”
Source: gov.it
Latest Posts in "Italy"
- EU Extends 40% VAT Deduction Limit on Cars in Italy Until December 2028
- New Guidelines on €2 Fee for Non-EU Shipments Under €150: Customs and VAT Clarifications
- Tax Authority Clarifies VAT Rules for Former ONLUS Pending Application; Invoice Corrections Required if Denied
- Italy Launches Digital Platform for Real-Time VAT Compliance and Risk Monitoring Starting 2026
- Italy Introduces Standard and Basic VAT Return Forms for 2025 Tax Year Filing
