Nella sentenza n. 9199 del 2023 la Sezione Tributaria della Corte di Cassazione ha negato che possa essere rimborsata l’IVA versata da una società in house interamente partecipata da una ASL perché non può essere considerata ente pubblico che esercita la propria attività in veste di pubblica autorità.
(Cass., sez. trib., 3 aprile 2023, n. 9199)
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