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Commentary

Appendix 24B: VAT exemptions (Italy)

24 Italy

VAT exemptions are applied in Italy to the following:

  1. Ìý

    •ÌýÌýÌýÌý Public postal services.

  2. Ìý

    •ÌýÌýÌýÌý Hospital and medical care.

  3. Ìý

    •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

  4. Ìý

    •ÌýÌýÌýÌý The supply of human organs, blood and milk.

  5. Ìý

    •ÌýÌýÌýÌý The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians.

  6. Ìý

    •ÌýÌýÌýÌý The supply of services and of goods closely linked to the protection of children and young persons.

  7. Ìý

    •ÌýÌýÌýÌý The provision of children's or young people's education, school or university education, vocational training or retraining,

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