As for the operation of the non-taxable regime for the bunkering operations carried out in the year 2020 of the newly built ships, in the hypothesis in which the means of transport supplied have not been put into service in the calendar year following that of the launch , the commissioning of the ship may have been delayed by a state of health emergency Covid 19 which affects the ordinary exercise of commercial activities. Therefore, in this case, the final verification of the condition that the means of sea transport is used for navigation on the high seas must be postponed to the end of the year following that of actual use of the aforementioned means, understood as the year of commissioning. navigation service. This was highlighted by the Revenue Agency with resolution no. 39 of May 28, 2021.
Source: ipsoa.it
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