OVERVIEW

To provide basic knowledge and tools for the management of the Customs and Tax issues relevant in the maritime area, in its declination of shipping and yachting, the latter of which for both, commercial and pleasure purposes. The professional approach will lead to an analysis of the theoretical and applicative framework in the management of the operators’ obligations.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide the student with the basic skills relating to the legal conditions and the professional application of the taxation systems (direct and indirect) of companies active in the maritime sector. In this context, typical tax regimes and aid instruments available at national and international level will be analysed, with particular emphasis on tonnage tax models. Finally, the essential principles of customs law and techniques concerning maritime port activities will be introduced.

AIMS AND LEARNING OUTCOMES

The course aims to provide students with highly professional training in customs and tax matters applied to the maritime sector, with a technical-practical approach focused on the operational management of fiscal and customs incentives. Presentation and discussion of case studies are included.

At the end of the course, students will be able to:

• Correctly interpret and apply the special regimes relevant to maritime activities;
• Identify the applicable benefits and the conditions for their correct use;

Analyze concrete cases to support management in identifying tax risks, opportunities, and ensuring documentary compliance.

TEACHING METHODS

Lectures, self-assessment tests, thematic insights, group work, presentations, and use of media suggested during the course.

The course includes classroom exercises based on real operational simulations.

In the final part of the course, there will be guest lectures from the Revenue Agency, Customs Agency, Guardia di Finanza, and international professionals from the sector.

Attendance is recommended.

Students with a certified disability, specific learning disorders (SLD), or special educational needs must contact both the instructor and the department’s disability coordinator, Prof. Elena Lagomarsino (elena.lagomarsino@unige.it), at the beginning of the course to agree on appropriate teaching and exam methods that accommodate individual learning styles while respecting course objectives and allowing the use of compensatory tools if needed.

SYLLABUS/CONTENT

1. Basic concepts
   • National, EU, and international legal sources
   • Institutional roles (Customs Agency and Revenue Agency)
   • Definition of commercial and pleasure craft for tax and customs purposes
2. Direct taxation in the maritime sector
   • State aid to maritime transport:
     • International Register
     • Tonnage Tax
   • Subjective and objective requirements for access to preferential regimes
   • Tax benefits for maritime personnel
3. VAT and maritime operations
   • Construction, international sale, chartering and leasing of ships
   • VAT treatment of international operations
   • Onboard supplies and provisions: conditions for VAT exemption
   • Assessment of benefits, exemptions, and related conditions
4. Customs law in the maritime sector
   • Import, export, temporary admission, and inward processing
   • Transit and other customs destinations
   • Onboarding of equipment and provisions
   • Customs operations on cargo
5. Formal obligations and compliance
   • Tax and customs return forms
   • Document management and evidentiary requirements
   • Coordination between tax regimes and operational procedures
6. Practical cases and applications
   • International sale of a vessel
   • Cross-border charter of commercial or pleasure vessels
   • Simulation of customs and tax operations with risk analysis
   • Application of VAT, tonnage tax, and customs benefits
   • Drafting checklists for the use of special regimes

RECOMMENDED READING/BIBLIOGRAPHY

Slides presented and explained during the lessons and other teaching materials will be made available for students in the specific section on “aulaweb” dedicated to the course.

Professor will indicate the textbooks and additional teaching materials at the beginning of the lessons and will point this out in the specific section on “aulaweb” dedicated to the course.

With specific attention to non-attending students, materials made available in the specific section on “aulaweb” dedicated to the course will include notes of each lesson

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

First semester 

Class schedule

The timetable for this course is available here: EasyAcademy

EXAMS

EXAM DESCRIPTION

Oral.

Credits are given on pass-fail system. 

ASSESSMENT METHODS

The exam consists of:

• Analysis of one or more operational cases
• Framework questions aimed at assessing the student’s ability to:
  • Properly contextualize the operation within the legal framework;
  • Identify potentially applicable tax and customs benefits and related conditions;
  • Recognize risks and opportunities arising from the use of special regimes;

Effectively communicate critical aspects of fiscal and customs regimes typical of the maritime world, conveying relevant issues to management for risk mapping and management.

FURTHER INFORMATION

There are no restrictions on retaking the exam.