Moores Rowland Partners is one of the leading Italian firms on Tax, VAT, Customs consulting with more than 20 years of experience in the yachting and, more widely, in the marine sector.
We offer a global approach, assisting Italian and foreign shipyards, Owners, Brokers and legal firms in any tax and contractual issue. We aim to find the best fiscal practice related to new Yacht construction, Sale & Purchase and refit, and also offer ownership representation in Italy. Our team also assists Ownership in any litigation involving Italian tax and Customs Authorities.
Our assistance and services touch all the life cycle of a yacht. Our team is alongside our clients from the moment of the purchase and/or the building of the yacht, as well as during refit until an eventual sale. Moores Rowland Partners assists pleasure and commercial yachts, superyachts and megayachts.
“Moores Rowland’s invaluable assistance and knowledge in Tax and Accounting matters is highly appreciated by me as a Captain. They are a professional high-end company providing up to date turnkey solutions relating to fiscal matters for Yachts”
Capt. Lukas Welmans, M/Y “Deja Too”
Partner and managing director
+39 0584 166 75 20
Ezio Vannucci was born in Viareggio in 1967. He is the partner and managing director of Moores Rowland Partners. Ezio Vannucci is an expert in the tax and contractual field with more than 25 years of experiences in fiscal and corporate consultancy specialized in Tax, VAT and customs law applied to yachting and the marine industry.
With our strategic location in Viareggio, the centre of worldwide yacht building, we have gained significant expertise in dealing with any tax and contractual issue, assisting our clients in new yacht construction. Moores Rowland Partners acts on behalf of the owner, securing best advice involving:
■ VAT and Customs advice and assistance on building contracts
■ Contractual assistance on building contracts
■ Support in recording the transfer of ownership in the special Italian Harbour Register, the “Registro navi in costruzione”
■ Yacht registration with the Italian and main foreign flag registries
■ Owners’ representation for foreign clients
■ Support in all VAT and Customs issues related to “owners’ supply” including art works
■ Export formalities
Our services involve all issues related to the refit plan before and during the refit takes place in an Italian shipyard
■ VAT and contractual advice and assistance on refit contracts
■ Auditing of the Customs position of the yacht before the refit plan
■ Customs procedure for “inward process relief “ for pleasure yachts registered out of the Union territory
■ VAT and Customs advice on supply of spare parts, equipment and services related to the refit plan
Sales, purchase and leasing schemes
Our team supports the client in any needs regarding sale, purchase and leasing schemes of yachts.
■ Tax and Customs spport and advice on yacht sales and purchases transactions
■ Auditing of the Customs and VAT position of second hand yachts before of a sale or purchase contract
■ Contractual assistance on sale and purchase agreements
■ Import and Export formalities related to a sale or purchase contract
■ Advice and support clients with Italian leasing schemes
■ Owner’s representation during closing of a sale and purchase contract
Tax opinions and litigations
Our team gives in-depth tax opinions for both commercial and private yachts. We also assist our clients in fiscal litigation with any Italian authority or Court.
■ Tax and Customs opinion for any kind of yachting case
■ Assistance and representation of the owning company in any type of litigation involving Tax authorities (Agenzia delle Entrate) and Customs authorities, also in Italian courts
We assist owners in the decision of ownership structure and also in the day-to-day running of the yacht.
■ Advice on company structure and selection of flag registry
■ Owning company formation, administration and management
■ Flag registration in the main flag registries worldwide
■ Support on crew contract and related fiscal and social impact on contributions; managing of crew payroll and other compliances related to crew management
■ Advice on VAT rules on charter, bunker and supplies
■ Owner’s representative services for foreign clients