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No VAT on courses to obtain a boating license. Reiterating this in a decision destined to set the standard was the Tax Court of La Spezia in ruling No. 72/2025, which dismantled the claims of the Internal Revenue Service.
If you have to facilitate the number of people buying a boat, raising prices is not the best strategy, quite the contrary. This has always been true. However, this risk, unfortunately, has been there. A 22 percent increase on courses would certainly have discouraged a lot of people also because, let’s face it, high prices to get a boat license are an obvious obstacle.
Good news for boaters and boating schools that averts a 22 percent increase on training courses that would have discouraged many from approaching the sea in a safe and prepared manner.
The dispute had stemmed from a restrictive interpretation by the agency that demanded the application of VAT to all driver’s license training courses, including nautical and motorcycle licenses (categories A and AM), extending a principle that until now applied only to car licenses (B and C1).
Thesis disproved by the Tax Court, which upheld the appeal filed by a nautical school in La Spezia to which the Agency had contested that it had not applied and paid VAT on lessons to boaters. A ruling that not only protects nautical schools, but also those who choose to tackle the sea with competence and responsibility.
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Welcome to the special section “BAM 35 Years.” We are presenting “cult” articles from the Motor Boats archive, starting in 1990. A journey through time among stories unobtainable today, even in the great sea of the internet! A dive into
Welcome to the special section “BAM 35 Years.” We are presenting “cult” articles from the Motor Boats archive, starting in 1990. A journey through time among stories unobtainable today, even in the great sea of the internet! A dive into
Welcome to the special section “BAM 35 Years.” We are presenting “cult” articles from the Motor Boats archive, starting in 1990. A journey through time among stories unobtainable today, even in the great sea of the internet! A dive into
Mark it in your diary: the fourth edition of the National Summit on the Sea Economy “Blue Forum,” entitled “Creating Value – the Sea in the Year of Jubilee, “ is scheduled to take place in Rome July 9-11, 2025.
Send us your sea photos and enter history with us! Your pictures will be featured on our “bulletin board” immediately.
