{"id":1253,"date":"2026-09-21T20:09:38","date_gmt":"2026-09-21T20:09:38","guid":{"rendered":"https:\/\/www.legal4t.it\/%e2%9a%93-gita-in-barca-o-trasporto-marittimo\/"},"modified":"2026-09-21T20:10:36","modified_gmt":"2026-09-21T20:10:36","slug":"%e2%9a%93-gita-in-barca-o-trasporto-marittimo","status":"publish","type":"post","link":"https:\/\/www.legal4t.it\/en\/%e2%9a%93-gita-in-barca-o-trasporto-marittimo\/","title":{"rendered":"Boat trip or maritime transport"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u2693 Gita in barca o trasporto marittimo? Per l\u2019IVA conta il servizio realmente offerto<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the judgment n. 23607\/2026, the Court of Cassation returns to the distinction between maritime transport of persons and a complex tourist and recreational service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tourism purpose, on its own, does not exclude the reduced VAT rate provided for transport.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another discrimination exists: it is necessary to verify whether the additional services are truly ancillary to the transfer or whether they compete with it to form a single economic product.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the case under review, stops for bathroom breaks, aperitifs, typical products, on-board music, and descriptions of the places visited led to the activity being classified as a unitary tourist-recreational service, with the application of ordinary VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Another aspect is also interesting: it depends on how the service is actually organized and presented to the public, not just how it is named in the contract.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For operators in the nautical tourism sector, therefore, the structure of the offer, commercial communication and the actual content of the service also assume tax significance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2693 Non basta chiamarlo \u201ctrasporto\u201d: occorre che, nella sostanza, resti tale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">#DirittoDellaNavigazione #MaritimeLaw #VAT #VAT #Tourism Nautical #Shipping #Yachting #Legal4Transport<\/p>\n\n\n\n<p class=\"micelio-li-source wp-block-paragraph\"><em><a href=\"https:\/\/www.linkedin.com\/posts\/giuseppe-loffreda-phd-89812818_iva-ordinaria-per-la-gita-in-barca-activity-7507893826179751936-6Q_W?utm_source=share&#038;utm_medium=member_ios&#038;rcm=ACoAAAOT6PQB9Mzw0UWRX-ozYpbuyVVqS0AbpPQ\" target=\"_blank\" rel=\"noopener nofollow\">View the original post on LinkedIn<\/a><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>\u2693 Gita in barca o trasporto marittimo? Per l\u2019IVA conta il servizio realmente offerto Con l\u2019ordinanza n. 23607\/2026 la Cassazione [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1254,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[15],"tags":[169,206,77,190,328,327,326,310],"class_list":["post-1253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-shipping-yachting","tag-dirittodellanavigazione","tag-iva","tag-legal4transport","tag-maritimelaw","tag-trasportomarittimo","tag-turismonautico","tag-vat","tag-yachting"],"uagb_featured_image_src":{"full":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs.png",1400,800,false],"thumbnail":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs-150x150.png",150,150,true],"medium":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs-300x171.png",300,171,true],"medium_large":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs-768x439.png",768,439,true],"large":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs-1024x585.png",1024,585,true],"1536x1536":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs.png",1400,800,false],"2048x2048":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs.png",1400,800,false],"trp-custom-language-flag":["https:\/\/www.legal4t.it\/wp-content\/uploads\/2026\/09\/linkedin-1253-nsPdrs-18x10.png",18,10,true]},"uagb_author_info":{"display_name":"Giuseppe Loffreda","author_link":"https:\/\/www.legal4t.it\/en\/author\/gloffreda\/"},"uagb_comment_info":0,"uagb_excerpt":"\u2693 Gita in barca o trasporto marittimo? Per l\u2019IVA conta il servizio realmente offerto Con l\u2019ordinanza n. 23607\/2026 la Cassazione [&hellip;]","_links":{"self":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts\/1253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/comments?post=1253"}],"version-history":[{"count":1,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts\/1253\/revisions"}],"predecessor-version":[{"id":1255,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/posts\/1253\/revisions\/1255"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/media\/1254"}],"wp:attachment":[{"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/media?parent=1253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/categories?post=1253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legal4t.it\/en\/wp-json\/wp\/v2\/tags?post=1253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}