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Purchase through a nautical leasing contract

Purchase of a pleasure yacht through a nautical leasing contract and VAT treatment

by Berardo Lanci*

Following on from the article published in the previous issue, this article completes the analysis of the different tax regimes applicable to the purchase of a pleasure boat by a sailor who uses the boat for his pleasure, that of his family and that of his guests, i.e. on a non-profit basis and in any case outside the scope of the commercial, artistic or professional regimes.

Source: barchemagazine.com

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