UCINA, the Cassation have recognized that not there is some abuse of the right in the nautical leasing



UCINA Nautical Industry has announced that sentences of the Court of Cassation have rejected the thesis of the Agency of the Entrances for which maxicanone initial pairs to the 40%-50% of the value of the leasing of an unit from diporto is in itself index of "abuse of the right", neither they have found that the amount of the maxicanone is determined in reason of an exchange.

Remembering that with Association Italian Leasing (Assilea) has already subordinate to attention of Agency of Entrances demand for update of all indicators of anomaly ricompresi in indications supplied in 2009 from Direction Central Assessment, UCINA Confindustria Nautical has explained that now the Court of Cassation is pronounced within some relative litigations to the application of the forfetaria norm VAT to contracts of nautical leasing to private, contested from the financial management on the foundation that was be a matter of the simulation of a sale and, consequently, than inapplicable VAT flat-rate (art. 7, codicil 4, lett. f) of the 26 DPR October 1972, n. 633). Between the main adduced evidences to the base of the so-called "abuse of the right" - it has specified UCINA - there were maxi the canon of the 40%-50%, its correspondence to the value of the exchange of the used one, the duration of 36 months and the amount remarkablly low of the ransom canon.

The Cassation - it has emphasized UCINA - has confirmed the sentences of first and according to degree of the fiscal Commission, that they had seen the Agency of the Entrances it succumb, with which it is established that the deposit of maxicanone pairs to 50% of the price of the boat is "functional to financial the opportunity to limit the risk in head to the leasing society" and the low price of the final ransom is considered coherent with the fact that the canons paid from the financial user were effectively such to almost cover entirely the cost of the operation and "it was not in the interpretable species which indication of a deficiency ofthe function financial institution of the contract" (Cass. Civilian, year 2019, Sez. 5, sentence n. 9591).

Regarding the dispute of the Agency of the Entrances second of the correctness of the application of the VAT flat-rate also to the pre-lease canons - it has specified moreover UCINA - the Court has sentenziato as it derives "from the necessity to allow that the boat was realized by the supplier second the specific requirements of the user" (Cass. Civilian, year 2019, Sez. 5, sentence n. 9590).