Investing in the south, that’s why it is convenient to use the tax credit
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
Vat and excise duty, here is what the legislation says
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 clauses of yacht design agreements
When drawing up the yacht design agreements between the ship-owner and the designer,  the parties and their respective lawyers must pay great attention to the description  of the design required by Federico Santini* When drafting a yacht design agreements, some important clauses should be included. In particular, it is important to... Read more
The italian odd charter, here’s how it works
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