FAQ on tax aspects
What is meant by deposit?This is a non interest bearing deposit established according to the individual order. The lessor has the right to determine the amount of said deposit, with no specific limits applied except for those construed from the general principles of proportionality with respect to the interest to be pursued or guarantee of fulfilment of the obligations to make payment of the rental charges and accessory expenses. The amount paid by the customer will be invoiced Outside VAT application pursuant to Article 2, paragraph 3, letter a) of Italian Presidential Decree no. 633/42 and returned upon expiry of the contract.