Article 13 of the Law no. 115/2015 has modified articles 38 and 41 of the Law Decree no. 331/1993 to the end of implementing, in the national regulation, the statements of the European Commission concerning the Case EU Pilot n. 6286/14/TAXU regarding the implementation of article 17 point 2 f) of the VAT Directive in Italy.
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VAT - Introduction in Italy of goods to be worked upon
