Investing in the south, that’s why it is convenient to use the tax credit
LAWYER ON BOARD 5 February 2019
Tax credit is an interesting tool for promoting investment in the South of Italy by Federico Santini* Article 1, paragraphs 98 to 108, of Law 208 dated 28 December 2015 (2016 Budget Law) introduced a tax credit for companies purchasing new instrumental assets in the period between 1 January... Read more
Exemption from VAT and excise duty on fuelling for pleasure yachts leaving to extra-EU ports. The analysis of the legislation in force. by Federico Santini* EU and extra-EU flagged pleasure yachts with setting a direct course to any extra-EU port may benefit from VAT and excise duty exemption on fuelling... Read more
The italian odd charter, here’s how it works
LAWYER ON BOARD 14 January 2019
Let’s talk about the pro and con of the odd charter in Italy, spread in 2012 by the Italian Parliament by Federico Santini* The odd charter was introduced by the Legislative Decree 24 January 2012 no. 1, so called “Decreto del Fare”, then converted into the Law 24 March 2012 no.... Read more