Abstract: The purpose of this essay is to present some observations about the provisions that, both in the VAT Directives and in the Italian VAT Decree, grant the same VAT exemption accorded to financial and insurance services also to the relevant intermediary services. The conclusions that we will reach upon this subject will serve as a basis for some conclusive remarks about the VAT treatment of a peculiar form of distribution of insurance contracts such as that provided online by the so-called comparison websites.
In questo breve saggio, ci proponiamo di svolgere alcune considerazioni sulle disposizioni che, nella disciplina unionale e in quella nazionale, estendono l’esenzione prevista per le prestazioni finanziarie e assicurative anche alle relative prestazioni di intermediazione. Le riflessioni qui svolte serviranno inoltre da premessaper alcune osservazioni conclusive relative al regime IVAdell’attività svolta da una particolare forma di distribuzione dei prodotti assicurativi rappresentata dai c.d. comparatori di prezzo.
Prestazioni di intermediazione esenti ai fini dell’imposta sul valore aggiunto e “comparatori di prezzo”,
Guglielmo Fransoni
2020-01-01
Abstract
Abstract: The purpose of this essay is to present some observations about the provisions that, both in the VAT Directives and in the Italian VAT Decree, grant the same VAT exemption accorded to financial and insurance services also to the relevant intermediary services. The conclusions that we will reach upon this subject will serve as a basis for some conclusive remarks about the VAT treatment of a peculiar form of distribution of insurance contracts such as that provided online by the so-called comparison websites.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.