Categories:Italy,Tax

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…

If you are registered and logged in to the site, click on the link below to read the rest of the DLA Piper briefing. If not, please register or sign in with your details below.

Sign in or Register to continue reading this article

Sign in

Register

It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer

 

Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.

 

Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.

 

Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from DLA Piper

View more briefings from DLA Piper

Analysis from The Lawyer

View more analysis from The Lawyer

Overview

3 Noble Street
London
EC2V 7EE
UK
http://www.dlapiper.com

Turnover (£m): 1,566.29
No. of lawyers: 3,961 (UK 200)
Jurisdiction: global
No. of offices: more than 75
No. of qualified lawyers: 625 (International 50)

Jobs