In attesa di una soluzione definitiva sull'applicazione delle accise nei contratti di "service"

Translated title of the contribution: [Autom. eng. transl.] Pending a definitive solution on the application of excise duties in "service" contracts

Damiano Peruzza

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] As regards excise duties on electricity, the taxable person is the professional supplier of the good «electricity» which invoices the sale operation under a supply contract; the subject that supplies electricity to third parties as a component of a complex service under a "service" contract, in light of the unitary context of such a contract, cannot be considered as electricity supplier subject pursuant to D. Lgs. N. 504/1995, but it is to be considered the sole and total final consumer of energy, as such unrelated to the tax report
Translated title of the contribution[Autom. eng. transl.] Pending a definitive solution on the application of excise duties in "service" contracts
Original languageItalian
Pages (from-to)419-426
Number of pages8
JournalGT
Publication statusPublished - 2011

Keywords

  • ACCISE PRESUPPOSTO SOGGETTIVO SERVICE

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