The Revenue Agency, following some rulings of the Court of Cassation which provided for VAT exemption pursuant to art. 10 first paragraph 6 (633/72) which in the Merchant-Manager relations should not have been recognized as according to them "outside the scope provided for by circular 21/E of 13 May 2005 (ADE), requested the amounts relating to VAT to managers and merchants of Oristano.
An old problem that he had dealt with and solved for the first time Francis Pirrello, president of AGGE Sardinia, in 2007 in the Provincial Tax Commission of Nuoro.
The managers of Oristano, defended by the lawyer Graziano Ruiu, legal consultant of AGGE Sardinia, have obtained the following sentence:
“The Court of Tax Justice of the First Degree of Oristano declares the judgment extinguished only for the sanctions and accepts the appeal for the rest, canceling the contested assessment notice; condemns the Revenue Agency to reimburse the court costs amounting to 2.921 plus accessories required by law".
