Independent journal on economy and transport policy
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The precise State treasury that the accessory tourist-recreational performances to local the marine transport are not free from VAT
The purpose of such performances - the Agency of the Entrances explains - is not that to integrate, to complete and to return the main operation of the transport possible
July 8, 2019
The Agency of the Entrances, with answer n. 225 to a request of I consult centralized on the transport of passengers carried out by means of boat with additional performances to the transport, has expressed the opinion that relatively to these last performances not sussista not the applicabilità of the exemption of the VAT.
Answering to the request proposed from Srl Alpha, the Agency of the Entrances has observed that "from brought back how much in the request emerges that during the summery period, the contributor does not intend to limit himself to the mere transfer within 50 kilometers, behind fee, of own customers from a place to another, as expected in transport the civilistica contract notion. He intends to on board supply a various and articulater performance, inclusive of other services, which the animation rather than the administration of alimony and drinks, whose purpose is not that to integrate, to complete and to return the main operation of the transport possible. A complex service destined derives some to satisfy various requirements regarding that of mere mobility of the passengers". The Agency has specified that such accessory performances or complementary times to satisfy requirements tourist-recreational are from characterizing themselves "as generic and therefore to subject to VAT with share of the 22 percent".
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The Agency of the Entrances, with answer n. 225 to a request of I consult centralized on the transport of passengers carried out by means of boat with additional performances to the transport, has expressed the opinion that relatively to these last performances not sussista not the applicabilità of the exemption of the VAT.
- Via Raffaele Paolucci 17r/19r - 16129 Genoa - ITALY
