Author Archives: Domenico Rinaldi

Permanent Establishment (Agenzia delle Entrate Answer No. 96/2023) The Italian Tax Agency (Agenzia delle Entrate, “AE”) considers that the sale of tourist packages in Italy by a foreign company (established in Switzerland), including the charter of pleasure vessels, carried out exclusively from offices located outside the Italian territory and/or when such activity is carried out […]

On 27 May 2022, the Italian Customs Agency (Agenzia Delle Dogane” or “AD”) with Circular Letter no. 20/2022 (the “Circular”) provided important clarifications that simplify the procedures for non-European flagged pleasure yachts  entering EU waters to carry out maintenance and refitting works at Italian shipyards. The main simplified features are: exemption from guarantees and VAT for maintenance […]