DPR 633/72
Name (orig) | Decreto del Presidente della Repubblica 26 ottobre 1972 n. 633 e successive modificazioni ed integrazioni. Instituzione e disciplina dell’imposta sul valore aggiunto |
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Name (English) | Decree No. 633 of the President of the Republic as of 26 October 1972 and subsequent amendments and addenda. Implementation and regulation of the value added tax. |
Entry into force | 06.11.1972 |
Last amended on | 29.05.2018 |
Purpose | Act on the value-added tax Amended by: www.gazzettaufficiale.it/eli/id/1972/11/11/072U0633/sg
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Relevance for renewable energy | Table A, Part 3, 127-quinquies provides for a reduction in the VAT for photovoltaic installations and wind energy plants. |