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NEWS

  • The nautical charter

    The nautical charter

    Charter companies can issue vouchers for boat rentals and leases, which are subject to a specific VAT regime by Berardo […]

    07:56
  • Indirect sales

    Indirect sales

    Indirect sales of on-board equipment and supplies – The Italian Revenue Agency opens up to the non-taxable VAT regime by […]

    07:57
  • The hypotheses of the investigation

    The hypotheses of the investigation

    Presumptions applicable in case of tax assessment of higher incomae related to the ownership of pleasure crafts by Berardo Lanci* […]

    08:26
  • The tax regime of the on-board equipment

    The tax regime of the on-board equipment

    The VAT regime for the purchase of on-board equipment and supplies for those who use the boat for commercial use […]

    08:44
  • The occasional chartering of a pleasure yacht

    The occasional chartering of a pleasure yacht

    Let’s see the rules for the occasional rental of pleasure craft and the favorable tax regime established for those who […]

    11:31
  • Bonus and nautical charter

    Bonus and nautical charter

    Accessing the investment bonus in the Southern Regions of Italy is allowed for nautical charter companies by Berardo Lanci* With […]

    07:54
  • The tax implications

    The tax implications

    Purchasing and owning a pleasure yacht. Let’s analyse what are the most important tax issues by Berardo Lanci* Buying a […]

    06:59
  • The taxation regime of berth rental

    The taxation regime of berth rental

    The taxation regime of berth rental is a relevant issue in the activity of the managers of marinas and tourist […]

    06:57
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