Exempt income of embarked seafarers The Revenue Agency provides a special tax regime for the income of seafarers who are residents of Italy for tax […] 10:22
The guarantee obligation The guarantee obligation is an important tax innovation for non-EU companies registered in Italy for VAT purposes by Berardo Lanci* […] 07:54
Major refit From a tax point of view, what happens if a ship that was initially used for private purposes is then […] 11:06
Purchase of yachts It is not unusual for yacht owners to purchase yachts for their personal use and that of their families through […] 07:29
Intra-community supply of yachts, components and accessories Determination of the maximum period within which goods must enter the EU country of destination by Berardo Lanci* The current […] 09:55
Revenue on Board – Art & Yachts Some tax considerations on the potential tax implications of buying artwork by Berardo Lanci* More and more yacht owners are […] 07:51
Special taxation regime A major tax innovation in the superyacht world is undoubtedly the introduction of a special 12% VAT rate for yacht […] 10:12
The supply of yachts We look at the issue of intra-community supplies of new yachts to EU companies and entities not registered for VAT […] 10:32
The VAT treatment of APAs Advance Provisioning Allowances are expense funds managed by the captain or charter company for client needs by Berardo Lanci* It […] 09:30
Bonus for yacht lease The Circular Bonus Sud, which also covers the leasing of pleasure boats, has been issued by the Tax Administration by […] 07:33
