On 8 November the Italian Parliament (Camera dei Deputati) definitively approved without amendments the “European Law 2017” (being the internal law introducing European directives and principles in Italian jurisdiction); some of its provisions will surely be of interest for the shipping community.
Art. 10 expands the scope of application of the favorable tax regime of the “tonnage tax”, so that it will be applicable to Italian or European shipowners (provided they have a permanent establishment in Italy) with vessels registered in any of the European Registries, eliminating the limit of the registration of the vessel within the Italian International Ships’ Register. The following favorable tax regimes are extended: tax credit in an amount equal to the taxes on physical persons income due on the wages that are paid by the company to the embarked personnel, optional flat-rate regime known as tonnage tax.
Art. 14 clarifies that the validity of a Seafarers’ Medical Certificate – if expiring during a voyage – can be prorogated up to three months after its expiry. The new provision makes it clear that the medical certification remains in force up to the arrival in a port where a doctor is available, provided such a period does not exceed three months.
