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22 September 2020 The on-line newspaper devoted to the world of transports 22:55 GMT+2

June 11, 2018

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Original news
Workshop on the customs taxation of the royalties

Thursday to Milan in the center of the AICE will hold

Next thursday to hours 13,45 to Milan, in the center of the AICE (Italian Association Foreign trade), will to light hold a workshop on the topic "the royalties of the recent sentences" that it has the objective to illustrate the recent sentence n. 8473 of the Court of Cassation on 6 April in which they are illustrated some fundamental principles on it I use of the brand (that is the royalties). The sentence illustrates the procedure for the taxation in customs of royalties the due to a subject third regarding the supplier. To the encounter they will participate in quality of relatori lawyer Sara Armella of the Study Armella and Associati and Marco Cutaia, director of the Agency of Customs and Monopolies of Milano 3.

Anticipating the topics of the encounter, AICE has remembered that in the same sentence n. 8473 the Cassation of Cassation has considered that, even if the suppliers are subject independent, not controlled in social sense neither from firing neither from the dealership, a control on the supplier can be practised also from the agent to the purchases, in terms of selection of the producer, parameters and approval. In particular, when the agent to the purchases is a society pertaining to the same group of firing and the licenziataria. The meaningful aspect consists a posteriori in the payment of the Vat on the royalties not included in the value of the good in the assessment hypothesis of the royalties.

The case that will be examined regards an important assisted German group from lawyer Armella, but he is very frequent and it interests all the societies that they import, from supplier producing third party, licence object.

In the course of the workshop, that it is free and can participate also companies to you not associated AICE, the modalities of performance of the Vat will be illustrated on the royalties.

PSA Genova Pra'
Autorità di Sistema Portuale Mar Ligure Orientale

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