Companies, Carriers, Port fees, Equalization with airport fees, Supreme Court of Cassation, Tax Section, ruling no. 12489, dated 05/08/2024

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Companies, Carriers, Port fees, Equalization with airport fees, Supreme Court of Cassation, Tax Section, ruling no. 12489, dated 05/08/2024

Port dues – Comparison with airport dues – Premium due to the carrier as payment for the service – Inclusion in the VAT tax base – Basis.

The Tax Section, ruling on a question having nomophylactic relevance, enunciated the following principle of law:

«Port dues, as contributions mandatorily priced by the port authorities, are legally comparable to airport dues, thus giving rise to a premium payable to shipping companies for their collection from passengers, by way of compensation, to be included in the taxable base of the VAT purposes”.

Source Supreme Court of Cassation

 

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