Aforesaid training service falls within the “generic” services and the ordinary VAT territorial criteria set forth in art. 7- ter paragraph 1 lett. a) of Presidential Decree 633/72. For example, if the users are Italian taxable persons and the company providing the courses is established outside the territory of the State, the service will have territorial relevance in Italy (ie where the client is established).
Source: eutekne.info
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