ApprofondimentiCircolariMemorandum N. 49 Dec. 6, 2024 Secondment / Loan of personnel subject to VAT as of January 1, 2025

6 December 2024

With the publication in the Official Gazette No. 267, Nov. 14, 2024, of Law No. 166/2024, converting Decree-Law No. 131/2024, the so-called “Save Infringement Decree,” the Legislature in order to align the national regulations with the interpretation of the EU Courts deleted the provision that provides for the non-liability to VAT of the secondment/loan of personnel with charging of the related cost.

 

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