To adapt the internal legislation to the interpretation provided by the EU judges Case C 288/16, therefore, art. 5-septies of Legislative Decree 146/2021 (conv L. 215/2021) has inserted a third paragraph in art. 9 of Presidential Decree 633/72, which provides that, in the context of the services referred to in paragraph I no. 2 transport services rendered to different subjects are not included.
- by the exporter
- by the holder of the transit procedure
- by the importer
- by the recipient of the goods or by the service provider referred to in art. 9 paragraph in 4 of Presidential Decree 633/72
By doing so, it was made explicit by law that the services of international transport of goods, if carried out to subjects other than those indicated above, cannot benefit from the VAT exemption regime.
Source: eutekne.info
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