Monti Decree – 06 Dec 2011 update
URGENT MEASURES FOR THE GROWTH, EQUITY AND THE CONSOLIDATION OF PUBBLIC ACCOUNTS
Art. 16 - Provisions for the taxation of luxury cars, boats and planes

  1. From 1st of May 2012 the yachting vessels that will moor in national ports, navigate or anchor in public waters, also if in grant from companies, are subject to the payment of the annual mooring tax, calculated per day, or a fraction of it, in the measures specified as follows:
    1. Euro 5 for the vessels with hull length from 10,01 meters to 12 meters;
    2. Euro 8 for the vessels with hull length from 12,01 meters to 14 meters;
    3. Euro 10 for the vessels with hull length from 14,01 meters to 17 meters;
    4. Euro 30 for the vessels with hull length from 17,01 meters to 24 meters;
    5. Euro 90 for the vessels with hull length from 24,01 meters to 34 meters;
    6. Euro 207 for the vessels with hull length from 34,01 meters to 44 meters;
    7. Euro 372 for the vessels with hull length from 44,01 meters to 54 meters;
    8. Euro 521 for the vessels with hull length from 54,01 meters to 64 meters;
    9. Euro 703 for the vessels with hull length superior to 64 meters.
  2. The tax is reduced at half for the vessels with hull length of up to 12 meters, used exclusively by resident owner, as their ordinary means of locomotion, in the cities located in the smaller islands and in the Venice Lagoon, as well as for the vessels, referred to in paragraph 2, with sail or with auxiliary motor.
  3. The tax is not applied to vessels in property or in use by the State and by other public entities, to the ones mandatory for rescue, to rubber rafts, as long as they bear the indication of crafts to which service they are placed, as well as the crafts referred to in paragraph 2 that are found in a storage area and for the days of storage effective stay.
    1. 5-bis. The tax referred to in paragraph 2 is due for new vessels with trial license, in the availability of any title of the constructing boatyard, maintainer or of the dealer, or for those used and withdrawn from the same boatyards or dealers with authority to sell and pending for the completion of the act.
  4. Free of the tax referred to in paragraph 2 are the crafts possessed and used by volunteer entities and associations for health care and first aid.
  5. For the purpose of applying the provisions of paragraphs 2 and 3 the length is measured according to the EN/ISO/DIS 8666 harmonized standards for the measurement of vessels and recreation boats.
  6. Required to pay the fee referred to in paragraph 2 are the owners, users, buyers with retention of ownership or users in respect to finance laws. By provision of the Director of the Revenue Agency the methods and terms of the tax payment, the communication of identification data of the craft and of the necessary information for the control activity are established. The payments can be performed also with electronic currency without charges on the state budget. The revenue from the tax referred to in paragraph 2 flows into the amount of the state budget.
  7. The Port Authorities, the forces in charge to ensure safety and surveillance at sea, as well as the other forces in charge with public safety or the other judiciary and tax police will supervise the correct fulfillment of the obligations under the provisions of paragraphs 2 to 7 of this article, and rise, in case of violation, the appropriate official record of findings that transmit to the provincial direction of the Revenue Agency responsible for the area, relating with the place of violation commission, for information verification. For the verification, the collection and the question of law the provision with respect to taxes on income are applied; for the impositions of sanctions the provisions of Legislative Decree of 18 December 1997, No 472 shall be applied, excluding the therein definition. The violations can be defined in sixty days from the issue of the official record of findings through the payment of the tax and of the minimum penalty reduced to fifty percent. Disputed concerning the tax referred to in paragraph 2 shall revert to the jurisdiction of the tax courts in accordance with the 31 December 1992 Legislative Decree, No 546.
  8. For the failure, delay of partial payment an administrative penalty tax is applied from 200 to 300 percent of the amount not paid, in addition to the amount of tax due.
  1. -bis. In the event of failure or insufficient payment of the tax referred to in paragraph 11, the provisions of Legislative Decree 18 December 1997, No 471, and of Legislative Decree 18 December 1997, No 472 shall apply.
  1. -ter. The additional referred to paragraph 1 is reduced after five, ten and fifteen years from the manufacture date of the vehicle, respectively, to 60, 30 and 15 percent and not more than twenty years elapsed from the due date of construction. The tax referred to in paragraphs 2 and 3 is reduced after five, ten and fifteen years from the construction date of the craft, respectively, of 15, 30 and 45 percent. The aforementioned periods shall run from January 1 following the year of construction. By decree of the General Director of the Autonomous Administration of the State Monopolies has restated the rate of excise duty of smoking tobacco to an extent to achieve a greater burden of tax revenue under this subparagraph.