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 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 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 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 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 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 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 is a relevant issue in the activity of the managers of marinas and tourist […] 06:57
