Come noto, le prestazioni di servizi relativi a beni immobili, in deroga alla regola generale, sono considerate effettuate in Italia quando l’immobile è ivi situato. A decorrere dall’1.1.2017 sono entrate in vigore le disposizioni di uno specifico Regolamento UE contenente la definizione di “beni immobili” e l’individuazione (dettagliata) delle prestazioni di servizi relativi a tali beni.
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