The clarification comes from Internal Revenue Agency, that after a consultation with the Customs Agency on the proper tariff qualification of such a product, issued the Resolution n. 39/E of 17 February 2009, in response to a ruling of a company producing and selling this good. Doubts arose from the nature and composition of the glutamate, a very common compound used in the majority of daily-consumed food products (es. cheese, bouillon cubes, frozen food, cold cuts, canned food, etc.).
The applicant, in his request of ruling, asked if it is correct to apply the odinary VAT rate to the supply of glutamate. Even though the ruling was inadmissible, the Internal Revenue Agency provided some explainations, highlighting that the above product must be classified with the CN code 2922 4200, corresponding to the heading 29 23 750 of the customs tariff. Accordingly, the VAT rate to be applied to the glutamate supplies must be the ordinary VAT rate (20%), as this good does not hold the characteristics for the application of a reduced VAT rate (4% and 10%) set forth by Dpr 633/1972 with regard to goods listed in Annex A/2 and A/3 of the decree.
