Correct VAT and postal code for Campione d'Italia

[spaze]

Note

This is a copy/paste of #138 which got merged to main for some reason, this is take two for the 3.x branch.

After checking the changes in #137 I've noticed that Campione d'Italia became part of the EU customs territory on 1 Jan 2020.

That means two relevant changes:

• VAT will apply (it's a "local consumption tax", not VAT as such, see comments below), but the tax rate will remain that of Switzerland:

  • https://en.wikipedia.org/w/index.php?title=Campione_d%27Italia&diff=prev&oldid=937493207
  • https://www.europeansources.info/record/directive-eu-2019-475-amending-directives-2006-112-ec-and-2008-118-ec-as-regards-the-inclusion-of-the-italian-municipality-of-campione-ditalia-and-the-italian-waters-of-lake-lugano-in-the-c/
  • https://www.euronews.com/2020/01/03/tiny-italian-enclave-in-switzerland-transferred-back-to-italy-and-the-eu-s-customs-union
    Unfortunately, this package doesn't support high/low rates for exceptions, so I put just the higher one, like in the other exceptions.

• The Swiss postal code ceased to be valid:

Until 2020, mail could be sent to Campione using either a Swiss postal code (CH-6911) or an Italian one (I-22061) via Switzerland or Italy, but the Swiss postal code ceased to be valid, with mail instead being charged at the same international rate as that between Switzerland and Italy.
https://en.wikipedia.org/w/index.php?title=Campione_d%27Italia&diff=prev&oldid=957716786

[spaze]

Plase hold up merging this. When the original PR was created in 2020 the VAT rate was 7.7% but this page says Campione d'Italia has 8% VAT now. Swiss VAT rate , which the Campione VAT rate originally followed, is now 8.1 % (#169). I'll try to find out whether that is or even what's correct.

[spaze]

Unfortunately, I can't confirm the 8% rate, no other sources than that page. And it even seems that the tax in that region is actually not VAT as such, but rather some "local consumption tax":

"confirmes the introduction of a local consumption tax in Campione d'Italia which is in line with Swiss VAT," https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-77668.html

"territories excluded from the application of the VAT." (not sure if the page is relevant though, talks about MOSS)
https://www.agenziaentrate.gov.it/portale/web/english/nse/services/vat-mini-one-stop-shop/faq/general-topics

I've reverted the rate to 0 in a separate commit, feel free to drop it if you feel like.

[driesvints]

Thanks!