{"id":7108,"date":"2024-12-06T16:52:05","date_gmt":"2024-12-06T15:52:05","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7108"},"modified":"2024-12-06T16:53:56","modified_gmt":"2024-12-06T15:53:56","slug":"memorandum-n-49-dec-6-2024-secondment-loan-of-personnel-subject-to-vat-as-of-january-1-2025","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-49-dec-6-2024-secondment-loan-of-personnel-subject-to-vat-as-of-january-1-2025\/","title":{"rendered":"Memorandum N. 49 Dec. 6, 2024 Secondment \/ Loan of personnel subject to VAT as of January 1, 2025"},"content":{"rendered":"<p>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 \u201cSave Infringement Decree,\u201d the Legislature in order to align the national regulations with the interpretation of the EU Courts <strong>deleted the provision that provides for the non-liability to VAT of the secondment\/loan of personnel with charging of the related cost. <\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2024\/12\/49-2024-SGBPartners-Secondment-Loan-of-personnel-subject-to-VAT-as-of-January-1-2025.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u201cSave Infringement Decree,\u201d 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&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7108"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7108"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7108\/revisions"}],"predecessor-version":[{"id":7109,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7108\/revisions\/7109"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}