- Recent response to questionable inquiry on application of article 36-bis of D.L. n. 75/2023
- Exemption from VAT for services strictly related to sports activities
- Services must be provided by non-profit organizations to individuals practicing sports or physical education
- Agreement between ASD and Municipality for management of sports hall did not qualify for VAT exemption
- Criteria for “strictly related” services must be evaluated
- Interpretation of favorable rules must be strict
- Introduction of paid inquiries not necessarily negative
- Agency’s response based on general principles of exceptional rules
- Agency would have taken a more interpretative approach in case of potential cash risks
Source: commercialistatelematico.com
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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