Signalling to the Agency of the Entrances on not the imponibilità Vat "in open sea"



The associations and companies of the marine cluster Italian Anpan, Assopetroli, Assorimorchiatori, Fedarlinea, Federagenti and Fincantieri have sent to the head office of the Agency of the Entrances a signalling in seven points, shared also from Assocostieri, Nautical Italiana and Myba, in sight of the imminent emanation of operating instructions for the verification of the condition of effective navigation of the naval units in open sea previewed from the article 8-second of decree of the President of the Republic of the 1972 relative one to the institution and to the discipline of the VAT.

The signers of the signalling have evidenced that not the imponibilità Vat for the ships that have more operated of 70% of theirs travels in open sea, that is in not Italian or international territorial waters, is a delicate and critical topic for all the economy of the sea. Topic that is primed by a normative modification taken part in a 2012 as a result of procedure of infraction EU and that it is to the center of the attention of the marine and harbour field from last January when the Agency of the Entrances has emanated application instructions for the first time with regard to.

With such signalling the five entrepreneurial associations and Fincantieri have intended to offer to their collaboration to the Agency of the Entrances putting down in writing the application problems and a series of interpretative cues finalized - they have explained - "to resolve a fiscal problem once and for all source of numberless current and potential litigations in a picture of normative reference remained in order too much uncertain time".

Regarding the expiration of the published application criteria last January, the document of the associations of it suggests a delay so as to allow also with the international operators to know them and to adapt themselves and asks that for the past the test of suitability of means that is also in open sea not prevailing a effective navigation is considered sufficient.

For how much it concerns the effettivity of the norm considers that the adapted reference more is that relative one to the historical data, also with salvation for operators to demonstrate to the spettanza of the regime whereby the condition it turns out in the period of fruizione in practice satisfied.

Moreover, to light of the numerous cases in which the responsibility it has fallen back on the suppliers (for example if of the supplies of bunker for the ships), the associations speed up a normative modification that establishes the responsibility of the customer or outsourcer, the applicabilità of the regime on the base of a declaration of this and not the sanzionabilità of the supplier, than cannot be transformed to all purposes and effects in a substitute of the fiscal verifier.

For how much it concerns the territorial within, the associations consider that the reference is the Italian territorial waters, while international waters or of other countries are from considering high sea.

In the document one wonders moreover that, even though excluded from the characterizing percentage, is recognized that in the regime imponibilità does not re-enter the expenses for the travels and the carried out pauses not running of contracts of I use of the ship but, for example, for technical requirements and "not covered from contract" (which the travels from or towards the yard, the pauses or the repositionings of the unit not covered from contract).

According to the associations, an adjustment procedure would have to be guaranteed, without application of endorsements, whereby in next phase to the useful declaration to the aims of the application of the regime not imponibilità the shipowner or however the user successively communicates that the relative condition to effective navigation in open sea does not turn out satisfied.

At last for the units used "to operations of rescue and assistance in sea" the associations they evidence to be a matter itself of distinguished fattispecie for law and speed up also in matter of Tonnage Tax the participations of adaptation to the norm EU necessary - they have emphasized - in order not to make useless the objectives of protection of the national competitiveness that the regime is introduced in order to guarantee in a field, strategic for our Country, naturally exposed to the international competitiveness.

From part its UCINA Nautical Confindustria has evidenced to have learned with favor the taken one of position of Federagenti with Assorimorchiatori and Fedarlinea, "than - it has explained the association of the nautical one from diporto - after some months they are aligned to the demand for clarifications on Altomare navigation introduced to the Agency of the Entrances from the same UCINA with to Anpan to beginning last May". "A sin - it has found UCINA president Nautical Confindustria, Carla Demaria - than us has already then not been the force and the will to be it are coesi, since, as it demonstrates the today's note, not were substantial divergences in the contents. More it speeds up answer to the interests of the associates - it has observed Demaria - would have helped to obtain the most important and vital result before in order many companies. However we confide that joining of these important signatures, by now to the eve of the emanation of the chiarificatrice circular of the Agency, are a good starting point in order to continue entirety in future".