I Care a Lot – La disciplina IVA dell’indennità degli amministratori di sostegno tra obbligo di cura, rimuneratività e rilievo sociale delle prestazioni

Abstract

The article analyses the issue concerning the imposition of value added tax VAT on the supply of services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity entrusted to him in pursuance of the law by the competent judicial authority, according to a recent EU pronunciation. The solution is strictly connected both with the facts at the origin of the procedure and the national legislation. According with the EUCJ case-law such services may be considered as a supply of services closely linked to welfare and social security work and, consequently, exempted ex art. 132 lett. g of the VAT directive.