Address:

Andrea & Ralph Terhardt Localita Colti 94C 07020 Luogosanto Italia

Phone:

+39 3335681471

E-mail:

ralph@perfectdaysailingtours.com

Legal Notice:

The boat tours are carried out by us as part of the “Noleggio occasionale”. The “Noleggio occasionale” of boats is a rental carried out by owners who rent boats to third parties for a period not exceeding 42 days per year.In contrast to commercial rental, “Noleggio occasionale” is not a commercial activity, which is why taxes are reduced.The aim is to promote recreational boating and tourism by allowing users to occasionally rent out their boats. This occurs without sales tax, but with payment of a substitute tax of 20% on the rental price.

See also legal text: Art. 49 bis del Decreto Legislativo 18 luglio 2005, n. 171

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