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Per la non imponibilità Iva delle navi da diporto rilevante l'iscrizione nel registro internazionale

03/05/2008

Fiscal laws related to the use of pleasure boats for commercial purposes, do not require any further duties provided by the article 2 of the Legislative Decree 171/2005 in relation to their registration in the international register.

Therefore, the further requirement demanded by the Tax Authorities - consisting in the registration in the international register of the pleasure boats so that their commercial use can be recognised and, consequently the fact that these are VAT exempt - is completely incorrect.

According to the VAT legislation, the enrolment on the international register is not necessary to qualify the activity in terms of commercial or non commercial use.

Publication
Articolo 8 bis dPR 633 del 1972Pellecchia
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Authors

Massimo Pellecchia