Today the European Commission has formally asked Italy to comply with the VAT Directive as regards the exemption for ships and then to modify national legislation to bring it into conformity with Community law. Brussels said that the Directive of 28 November 2006 on the common system of value added allows, under certain conditions, exemption from VAT for the supply of goods for the supply and provisioning of ships sailing the high seas, and for the supply, modification, repair, maintenance and leasing of such vessels.
The EU Commission said that the Italian legislation goes beyond that set by the Directive and VAT exemption applies to commercial ships do not sail the high seas, and excludes from some services that should be included and provides an exemption for ships for public bodies, contrary to the provisions of the VAT Directive.The Commission stated that it sent the Italian authorities a letter of formal notice, May 15, 2009 and that, in response to this letter, the Italian authorities had undertaken to bring national legislation in the EU, but to date the Italian law has not yet been changed.
The European Commission has set out its request in the form of a reasoned opinion, which is the second stage of infringement proceedings under Article 258 of the Treaty on the Functioning of the European Union. In the absence of regularization within two months following the sending of the reasoned opinion, the Commission may decide to refer to the EU Court of Justice.
- Via Raffaele Paolucci 17r/19r - 16129 Genoa - ITALY
phone: +39.010.2462122, fax: +39.010.2516768, e-mail
VAT number: 03532950106
Press Reg.: nr 33/96 Genoa Court
Editor in chief: Bruno Bellio No part may be reproduced without the express permission of the publisher