Monday, October 13, 2014

This case centered on the interpretation of the provisions of Directive 2008/7, he sees opposing a


Grant enjoyment in a property for a holiday, with the related services of a personal nature such as cleaning or periodic change of linen, is a benefit similar to that hotel, servicon and therefore taxable servicon for VAT purposes. This is the principle enunciated by the Supreme Court with the order n. 6501 of March 19, 2014 The fact The dispute arose as a result of a notice of correction for VAT purposes served by the Inland Revenue in a sole proprietorship, for the recovery servicon of the tax not paid the consideration for the transfer of the possession of a series of units to use for vacation rental. Against the notice servicon of assessment servicon the taxpayer appealed, upheld both at first and second instance. According to the Regional Tax Commission, the notice was believed to be unfounded because the transfers were merely property leases - and not hotel services - and, as such, qualify as transactions that are exempt from VAT (Article 10, n. 8 of Presidential Decree 633 / 1972). servicon The Inland Revenue has challenged in the Supreme Court judgment on the merits, alleging infringement and misapplication of the aforementioned Article 10 In the opinion of the Administration, the lower courts would have incurred in error when they qualified these reports as property leases are atypical, arguing the thesis on the assumption that "the provision of individual servicon services servicon inherent to the atypical nature servicon of the lease, servicon such as the cleaning of linen, is not enough by itself to change the nature of the relationship and configure the same performance as a hotel-like." The Supreme Court quashed the judgment of the Ctr and deciding on the merits, dismissed the application initiating the taxpayer. The decision of the judges examined the question of legitimacy servicon concerns the correct classification for the purposes of VAT concession servicon in the enjoyment of property servicon units in the presence of additional services of a personal nature, such as cleaning and change of linen. In the present case, a sole proprietorship carried on business of renting apartments and houses in Sardinia, during the tourist season, in favor of customers procured directly or through tour operators, as well as providing the "weekly change of linen and final cleaning servicon of the premises. " The trader has treated such transactions as property leases atypical (Article 10, n. 8 of Presidential Decree servicon 633/1972), which are exempt from VAT and subject to registration tax in proportion. This interpretation contrasts with that of the Agency, which considers the provision of a periodic nature services of a personal nature, related to the letting to tourist use of the property, which may characterize the relationship between the firm and its clients as "performance reports and not hotel lease. " Hence the dispute settled by the courts in favor of the legality of the Treasury. The reasoning behind the decision fit into the groove of a principle repeatedly affirmed in the legality, according to which "the activity of landlords, while differing from the hotel to its modest size, has a similar nature, as it requires not only the grant of use of premises furnished servicon and equipped with the necessary servicon doses (electricity, water, etc..), but also the provision of personal services, such as the reorganization of the premises and the provision of bed linen and towels "(see Supreme Court, Case nn. 755/1991, 5632/1993, 17167/2002, 2265/2010). Therefore, it is the provision of services is not merely incidental element that characterizes the performance of the hotel real estate lease for residential purposes or for a fee hospitality within a family. On the basis of these considerations, the Supreme Court reaffirmed the principle of law that, in the case of concession in the enjoyment servicon of one or more properties furnished, with attached servicon services of a personal nature, such as cleaning or weekly change, the relationship , "especially if it fits in a activity concerning the sale of a plurality of property, does not qualify as a real estate lease pursuant to article 10, paragraph 8 of Presidential Decree 633/72." From here, the legality of the notice of correction issued by the Inland Revenue.
This case centered on the interpretation of the provisions of Directive 2008/7, he sees opposing a Belgian taxpayer and the tax administration
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