Italian term
United Kingdom
www.lingocraft.co.uk
Native in: English (Variants: UK, South African, British, Scottish, Irish, Singaporean) 
Works in: French to English, Italian to English, Romanian to English, and 2 more.
deve escludersi che (here)
Conseguentemente deve escludersi che le cessioni dei dispositivi in esame possano essere assoggettate ad IVA con applicazione dell'aliquota ridotta, si sensi del citato no.30.
| 4 +1 | It is excluded that |
Lisa Jane
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| 3 | it is not possible |
Patrick Hopkins
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Non-PRO (3): philgoddard, writeaway, JudyC
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Proposed translations
It is excluded that
As a result the VAT is not applicable at the reduced/ concessionary rate
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Note added at 12 mins (2017-09-10 11:02:32 GMT)
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Depending on how you wish to word it
Application of the VAT concession is therefore excluded
| Thank you. |
| agree |
philgoddard
: Your literal translation doesn't work, but I agree with "is not applicable". You could say "the reduced rate of VAT does not apply".
39 mins
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Thanks!
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Italy
Ivy League MBA, 30 yrs biz exp in Italy
Native in: English
Works in: Italian to English
it is not possible
| Thank you for all your help on this text. |
Discussion
In THIS question, the sentence clearly states "escludersi che ... POSSANO" which is different from simply "escludersi che...". The term POSSANO indicates an option, not an absolute prohibition.
There are many cases in Italy where the VAT rate changes depending on certain conditions, it is not always fixed for an item no matter the situation. For example, I have built a house in Italy and since it is my primary residence I only pay 4% reduced VAT, while if it were a second residence I would pay 22% VAT.
This is why - especially in this case where we see POSSANO - I think the proper translation is "cannot" and not "does not". Maybe given certain conditions these devices CAN be acquired with reduced VAT.