The Revenue Agency returns to deal with the scope of application of the non-taxability regime pursuant to art. 8 – bis of Presidential Decree 633/72, with particular reference to ship owner management.
In the case in question, the applicant is a research body that owns an ‘ocean vessel, to be granted free of charge to the shipowner; the latter will rent the boat, exclusively, to the same institution, fully rigged and for a certain number of years.
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