Tax, fiscal and customs law

The firm is highly specialised in tax, fiscal and customs law related to matters regarding maritime transport and inland navigation, maritime and inland port, yachting, offshore platforms and railway transport.

The lawyers and accountants have extensive knowledge of the legislative and administrative guidelines in the sector (laws, regulations, circulars and motions) and they continuously follow their constant evolution, also regarding the preparatory phase of the measures.

In particular, advice and assistance, also judiciary, is provided:

• in the maritime transport area:

– for the purpose of recognition of the tax exemption benefit provided by article 8a of D.P.R no. 633/1972. This provision, in force with the directive 112/2006/CE (VAT directive), states the exemption of some disposals of goods and service provision in favour of ships, provided that they are used mainly for sailing offshore and used for the transport of paying customers and/or used for commercial activity. The interpretation and consequent application of this regulation have been proved to be anything but clear cut, so much so that they have caused many contentions, also before the EU Court of Justice.

Therefore, the firm provides shipping companies with all details regarding the correct conduct to follow in order to make use of the benefit and also supports them regarding the correct preparation of suitable documents to supply proof that they have the requisites to qualify for this benefit. This is an aspect of crucial importance, given the strict sanctions the shipowner can be faced with following checks by the competent authorities on the actual correctness of the operation.

The advice and legal assistance to obtain the above-mentioned benefit are also provided regarding service provision, including the use of dry docks, linked to the construction, maintenance, repair, modification, transformation, assembly, preparation, rental and hire of ships, of engines and their components, of spare parts and equipment on board, as well as regarding service provision related to the demolition of the afore-mentioned ships.

– for the purpose of recognition of subsidised use – with exemption of excise duty – of the energy products and lubricating oils, regarding vessels that sail in EU offshore waters, as well as regarding the dredging of ports and waterways.

• in the area of inland waterway transport:

– for the purpose of recognition of subsidised use – with exemption of excise duty – of the energy products and lubricating oils, regarding vessels that sail in EU offshore waters, as well as regarding the dredging of ports and waterways.

• in the area of yachting:

– for the purpose of recognition of the VAT exemption benefit provided for by article 8a of the D.P.R no. 633/1972. The benefit in question can, indeed, also be recognised for recreational crafts, provided that they are recreational crafts used exclusively for commercial purposes and, notably, for charter activity, and that these vessels are used mainly offshore.

– for the purpose of recognition of subsidised use – without excise duty – of energy products and lubricating oils, regarding pleasure crafts used exclusively for charter activity and which sail in EU offshore waters.

• in the area of commercial ports and marinas, both maritime and inland:

– regarding the matters of fees to be paid for the occupation and use of state property areas (establishment and reestablishment of fees; reduction of fees in particular cases);

– regarding the procedure for establishing the cadastral income of the residential units in concession and consequently, the IMU (local municipal) tax.

• in the area of offshore platforms:

– regarding the establishment and matters of property tax on marine platforms (IMPi) situated within territorial waters.

The tax in question was set up by the decree – law 26 October 2019, no. 124 (fiscal decree), replacing all other ordinary local property taxes on the same items.

• in the area of railway transport:

– for the purpose of recognition of the benefit of the subsidised rate for use of energy products in railway passenger and goods transport.

The firm’s clientele is made up of shipping companies, concessionary companies of state-owned areas, railway companies, shipbuilders, individual businessmen and banks.