The Italian Legislative Decree no. 232/2017, concerning “corrective and supplementary provisions to the Legislative Decree no. 169/2016” for the reform of the Italian port system, entered into force on 24th February 2018. The new Legislative Decree develops various issues of the Italian port system, thus completing the reform of the Italian Law no. 84/1994 already started by the Italian Legislative Decree no. 169/2016. In particular, the above Decrees provide for a significant simplification of administrative proceedings and rationalization of the Port Authorities system.
On 13th February 2018 the new Legislative Decree 3.11.2017 no. 229, revising and completing the previous Legislative Decree 18.7.2005 no. 171 “Pleasure Yacht Code”, entered into force. The Code, aimed to coordinate and balance the discipline governing the navigation of pleasure yachts and to simplify the relevant administrative procedures, for both leisure and commercial yachts, contains provisions to intensify the protection of the marine environment, the safety of navigation, the safety of life at sea and introduces new professional figures, including that of pleasure yachts broker.
By Law No 163/2017 Italian parliament empowered the Government to implement European Directives concerning European rail system, mandatory automatic exchange of information in the field of taxation, tax avoidance practices, reduction of national emissions of certain atmospheric pollutants, activities and supervision of institutions for occupational retirement provision.
The same law also empowered the Government to update domestic law in compliance with EU Regulation No 679/2016 on the protection of natural persons with regard to the processing of personal data, which will enter into force on 25th May 2018.
By Ministerial Decree issued on 6th April 2017, Italy implemented the EU Directive no. 2015/719 on weight and dimension of commercial road vehicles. In order to prevent the overloading, the new regulation provides the shipper’s obligation to submit to the truck driver a statement certifying the weight of the shipped container; moreover, specific weight detection equipment shall have to be installed on board from 27th May 2017. As to the dimension, the new discipline allows the excess of the maximum length for vehicles equipped with aerodynamic devices. The Ministerial Decree also includes a definition of “multimodal transport” as the combined transport of one or more container up to a maximum length of 45 feet.
By a regulation approved on 7th June 2017, the Italian Government implemented the (EU) Directive no. 2014/90/EU on seagoing equipment. The new regulation has the purpose to improve maritime safety, prevent marine pollution through the uniform application of international instruments relating to seagoing equipment (to be installed on board the vessels flying the flag of any EU Member State) and to ensure the free movement of such equipment within the Union. Moreover, the new Regulation establishes the Supervisory Authority to evaluate and deal with the risks arising from marine equipment on the market and on board European ships.
Bunker transfers between Italian companies in connection to ship bunkering, even in case an intermediary is involved, fall under the VAT exemption regime as provided by Article no. 8-bis, par. D), of the Italian VAT Decree, provided the performance of a commercial activity and the navigation on high seas (as specified in the Resolution no. 2/E issued on 12th January 2017 by the Italian Revenue Agency). As previously clarified by the Resolution no. 1/E (issued by the Italian Revenue Agency on 9th January 2017), the new EU Customs Code does not require anymore the adoption of the export procedure for ship supplies (Art. no. 269, par. 2, lett. C, EU Regulation no. 952/2013), thus preventing the possibility to apply for the export presumption as provided by the previous regulation, which referred to the exemption title as provided by Article no. 8, par. A), of the Italian VAT Decree.
EU Commission extended to public funding in ports and airports the application of the 2014 General Block Exemption Regulation, which enables Member States to implement a wide range of State aid measures without prior Commission approval because they are unlikely to distort competition. This amendment aims to facilitate public investments in sectors (such as ports and airports) that can play a significant role for job creation and growth whilst preserving competition. As regards airports, Member States can now make public investments in regional airports handling up to 3 million passengers per year and cover operating costs of small airports handling up to 200 000 passengers per year. With reference to ports, Member States can now make public investments of up to Euro 150 million in sea ports and up to Euro 50 million in inland ports; moreover, public authorities are now to cover the costs of dredging in ports and access waterways.
On 24th March 2017, the EU Regulation no. 352/2017 will enter into force. The Regulation sets a new regulatory framework on port services supply and introduces common rules on financial transparency, port services fees and use of port infrastructures. By the adoption of the new Regulation, EU pursues the definition of clear, equal and non-discriminatory rules in order to promote a good business strategy and ensure the compliance of port investment plans with the rules on competition providing, where necessary, for the subsidiary intervention of the EU bodies pursuant to Art. 5 of the Treaty on the European Union.
By Law 7.7.2016 no. 122, the Italian Parliament amended art. 1 of the law on the Italian International Registry of Ships (Legislative Decree 30.12.1997 n. 457) to the effect that it is now possible to register in the third section of said registry the vessels belonging to EU owners and temporarily suspended from a EU registry as a result of a bareboat to an Italian or EU entity.
By the Resolution issued on 12th January 2017 (no. 2/E), the Italian Revenue Agency, in addition to the exclusion of ships involved in salvage operations and fishing boats from benefits related to the assignment and/or performance of services (art. no. 8-bis of Italian VAT Decree), held that the VAT exemption for “ocean-going ships” can apply only where the official documentation of the previous year proves that the ship performed more than 70% of her voyages on high seas (beyond 12 nautical miles). Therefore, said Resolution implies that length and tonnage requirements formerly identified by EU Court of Justice to define the “ocean-going ships” (EUCJ, Commission/France, C-197-12) are no longer sufficient to enjoy the aforesaid exemption.