*art. 7-quinquies, paragraph 1, lett. a) of the Italian Decree Law no. 633/1972
**art. 7-quater, paragraph 1, lett. c) of the Italian Decree Law no. 633/1972 and no. 121) of Attachment A, part III to the Italian VAT Law
*art. 7-quinquies, paragraph 1., lett. b) of the Italian Decree Law no. 633/1972
**art. 7-quater, paragraph 1, lett. c) of the Italian Decree Law no. 633/1972 and no. 121) of Attachment A, part III to the Italian VAT Law
*reverse charge based on art. 194 of the EU VAT directive
**art. 7-quater, paragraph 1, lett. c) of the Italian Decree Law no. 633/1972 and no. 121) of Attachment A, part III to the Italian VAT Law
