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non sia stata operata

English translation: was not deducted

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Italian term or phrase:	non sia stata operata
English translation:	was not deducted
Entered by:	Norman Buhagiar

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11:01 Nov 8, 2009

Italian to English translations [PRO]
Law: Taxation & Customs

Italian term or phrase: non sia stata operata

the whole term taken from Italian VAT law is:
le cessioni gratuite di beni ad esclusione di quelli la cui produzione o il cui commercio non rientra nell'attività propria dell'impresa se di costo unitario non superiore a Euro 25,82 e di quelli per i quali non sia stata operata, all'atto dell'acquisto o dell'importazione,

Norman Buhagiar KudoZ activity Questions: 380 (7 open) (1 without valid answers) (2 closed without grading) Answers: 23 Malta
Local time: 03:01

was not deducted

Explanation:
those for which VAT was not deducted at the time of purchase or importation
The key part of this is not included in the context you gave Norman, but I managed to find it. Basically "operare una detrazione" is "to deduct"
"per i quali **non sia stata operata**, all'atto dell'acquisto o dell'importazione, **la detrazione** dell'iva acquisti a norma dell'articolo 19, anche se per effetto dell'opzione di cui all'articolo 36-bis".