In the latest budget law, on European "solicitation", the obligations regarding VAT for some activities carried out by them and considered, up to now, "non-commercial" were introduced for the associations, starting from 2024. Specifically, it is the repeal of art. 4, paragraph 4, second period, and of paragraphs 6, 7 and 8, of the d.P.R. n. 600/1973, as well as the inclusion, in art. 10 of the same, of the new paragraphs 4, 5 and 6. The transition from the category of exclusion to that of exemption from the tax leaves open, however, some questions that require "answers" before the reformulated regime becomes operational.
Dall’esclusione all’esenzione dall’imposta sul valore aggiunto per le attività non commerciali degli enti associativi
Letizia Laura
2021
Abstract
In the latest budget law, on European "solicitation", the obligations regarding VAT for some activities carried out by them and considered, up to now, "non-commercial" were introduced for the associations, starting from 2024. Specifically, it is the repeal of art. 4, paragraph 4, second period, and of paragraphs 6, 7 and 8, of the d.P.R. n. 600/1973, as well as the inclusion, in art. 10 of the same, of the new paragraphs 4, 5 and 6. The transition from the category of exclusion to that of exemption from the tax leaves open, however, some questions that require "answers" before the reformulated regime becomes operational.File in questo prodotto:
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