Law decree n. 179 dated 18 October 2012: recent clarifications given by the tax authorities
In a recent position (n. 12/E dated 3 May 2013) tax authorities dealt again with the amendments made by Law Decree n. 179/2012 with reference to the international transports taxation.
In particular, art. 38 par. 1 of mentioned Decree introduced in the Italian law the notion of ‘basis of an air carrier’, relevant also with reference to the place of establishment of the carrier itself, stating that the expression ‘basis’ includes a number of premises and infrastructures from which an enterprise carries out its air transport activities in a stable, habitual and continuative way, through the employment of individuals that in said basis have the centre of their professional activity — in other words, that work, leave and come back from there for the purpose of carrying out their professional activity.
Furthermore, starting from fiscal year ongoing as of 31 December 2012, an air carrier licensed by a European member state different from Italy is considered established on Italian territory when it carries out in a stable or continuative or habitual way an air transport activity starting from a basis which is located in Italy…
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