I profili iva del contratto di wet-lease aeronautico

The article examines the VAT tax matters related to the aircraft Wet-Lease agreement. In particular, after identifying the area of liability to tax and territoriality of the services, attention will be focused on the contractual relationships between the lessee established in the EU and the lessor established in the EU or not established in the EU. The latter case shows the critical issues connected to a possible phenomenon of double taxation due to the non-deductibility of the VAT paid when importing the aircraft.