The courses to become a civil mediator will be exempt from VAT

The Inland Revenue, by resolution. 47 / E of 18 April clarified that the courses to become a civil mediator are exempt from VAT, therefore the relevant fees shall not be applied to the value added tax.

The Agency's clarification comes in response to a question put by the President of the Council of Bar Association and concerning the VAT regime to be given to training courses offered by the Chamber of Conciliation and Arbitration of the Bars purposes of acquiring the status of professional mediator.

In providing its response, in particular, the Agency has noted that Article. 10 of Presidential Decree 633/1972 states that are not subject to VAT educational performance of children and youth and the teaching of all kinds, including training, updating, upgrading and retraining, in case these are made by institutions or schools recognized by public administrations and non-profit organization. The words "institutions or schools" used to this rule, therefore, according to the Inland Revenue should not be interpreted in an exhaustive list, as they must be included not only organizations, educational but all entities operating in the field of training, provided the State recognize their educational purpose.

In the light of this interpretation, therefore, benefit from VAT exemption also training courses organized by the Chambers arbitration and conciliation for the training of mediators, being authorized by the Ministry of Justice and, therefore, subject to its control and its supervision .

The civil mediator, remember, is the key figure in the civil conciliation compulsory, optional and delegated as it is the party called upon to assist the parties to reach an agreement and to ensure that they choose to take legal action itself.

 

19/04/2011

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Translated via software

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Source:

Italian version of ReteIngegneri.it