Il tasso IVA per l’ospitalità dovrebbe essere aumentato, non tagliato al 9 %, afferma OCSE

Very broadly speaking, economists and tax experts are not keen on special rates of VAT or carve outs from VAT. They tend to, as the OECD recommends here, advocate for keeping it simple and generally applicable, and then doing targeted subsidies where you want them.

>This should start with the 13.5pc rate for hospitality and tourism, according to the report, which effectively over-rules demands from the sector for a restoration of the 9pc rate, which was the level up to September 2023.

The report does not overrule demands, an OECD report is not law. It might disagree with their demands, or be at variance with those demands, but that’s a different idea.