post taggato come ‘customs’

New French Rules for Duty Free Fuel Bunker

Febbraio 8th, 2016 | Senza categoria | Commenti disabilitati su New French Rules for Duty Free Fuel Bunker

The following letter needs to be submitted for duty free fuel bunker in France:

VESSEL NAME

VESSEL OPERATING COMPANY NAME

SUBJECT: ATTESTATION FOR EXONERATION OF VAT ACCORDING TO SECTIONS 2°, 3°, 6° AND 7° / II OF l’article 262 du code général des impôts (CGI).

I, THE UNDERSIGNED, (SIRNAME, NAME, POSITION), ATTEST THAT THE VESSEL (FULL NAME, REGISTRY, OFFICIAL NUMBER AND/OR IMO NUMBER) SATISFY THE CONDITIONS STIPÛLATED IN SECTIONS 2°, 3°, 6° AND 7° OF ARTICLE

262 II OF THE CODE GENERALE DES IMPOTS AND CONFORMS TO THE FOLLOWING CRITERIA

– IS COMMERCIALLY REGISTERED

– HAS A FULL TIME CREW

– ENGAGES IN COMMERCIAL ACTIVITY

– IS GREATER THAN 15 METERS LENGHTH OVERALL

– LEAVES FRENCH TERRITORIAL WATERS IN AT LEAST 70% OF ITS VOYAGES DURING THE YEAR

NON COMPLIANCE WITH ONE OR MORE OF THE ABOVE CONDITIONS RESULTING IN A CHANGE IN TREATMENT OF THE VESSEL UNDER SECTION 2° /III OF ARTICLE 257 OF THE CGI WILL CAUSE THE BENEFICIARY TO BE LIABLE FOR THE VAT CONCERNED.

 

SIGNED IN: (PLACE)

ON THE: (DATE)

Signature:

 

PRINT NAME:

PRINT TITLE: (EG MASTER)

No taxation on fuel in Italy

Gennaio 26th, 2016 | Senza categoria | Commenti disabilitati su No taxation on fuel in Italy

The below advice given on 31th July by the BBD Studio in Italy, expert in taxation law and providing legal and fiscal custody of major Italian firms, strengthen the aversion to the circular note raised by the Customs Office and confirms the possibility for non-EU flagged commercial vessels to take duty free fuel in Italy. For more info please fully read the below doc. from BBD. Any additonal question can be forwarded by email to info@webunker.it and you will be replied within 24 hours time.