On Thursday 13 February, Ezio Vannucci, as lecturer – assisted by his colleagues dott.ssa Giada Fruzzetti and dott. Andrea Barabino– held the online training meeting promoted by ASSILEA on ‘Nautical leasing scheme: fiscal framework and administrative management of the nautical leasing contract’.
The training event offered a comprehensive overview of the nautical leasing scheme, addressing its regulatory, operational and risk management aspects.
The rich program included a general framework of the leasing contract in the Yachting Code and in the main European flag registries (Malta, UK, Monaco, etc.), then an analysis of the anomaly indicators according to the Italian Revenue Agency, the VAT regime and the territorial assumption, the application of leasing to new constructions (‘leasing in costruendo’), the methods for calculating the use of the yacht in the EU and the relevant means of proof, and finally an analysis of recent administrative practices.
The meeting represented a unique and fruitful opportunity for discussion and in-depth analysis of key topics between the lecturer – Dr Ezio Vannucci – and officials from the main national leasing companies operating in the nautical leasing sector, with whom there was a continuous and synergic exchange throughout the meeting.
For further information on the subject, please contact yachting@mooresrowland.it
