Attuazione della direttiva 2002/38/CE, che modifica la direttiva 77/388/CEE, in materia di regime IVA applicabile ai servizi di radiodiffusione e di televisione, nonchè a determinati servizi prestati tramite mezzi elettronici.

This legislative decree implements EU rules regarding Value Added Tax (VAT) for broadcasting and television services. It also addresses VAT requirements for specific services provided through electronic means, ensuring tax consistency across the digital economy. Businesses providing broadcasting, television, or digital services in Italy will see changes in how VAT is applied to their transactions. This aims to align national tax practices with European standards for digital and media services.