Attuazione della direttiva (UE) 2019/2235 che modifica la direttiva 2006/112/CE relativa al sistema comune d’imposta sul valore aggiunto e la direttiva 2008/118/CE relativa al regime generale delle accise per quanto riguarda gli sforzi di difesa nell’ambito dell’Unione.

This legislative decree implements EU directives aimed at harmonizing Value Added Tax (VAT) and excise duty rules for defence efforts within the Union. It ensures that common tax rules support increased defence cooperation. The decree affects businesses involved in defence procurement and related services. It aims to simplify tax procedures and potentially reduce costs for collaborative defence projects across member states.