Cancellation Landing fee Borromean Islands

CANCELLATION LANDING FEE

The landing fee is a tax applied to passengers who disembark on the territory of the Borromean Islands (as per Legislative Decree 14/03/2011 No. 23, Article 4, paragraph 3 a) using carriers that provide scheduled connections or air carriers carry out service of transportation of persons for commercial purposes or private naval means. The landing fee is equal to € 0.50 for each single passenger from 1 March 2018, and is collected, together with the ticket price, by our shipping company or persons carrying out transport service for people for purposes commercial, who are responsible for the payment of the contribution, with the right of recourse on the taxable persons, the presentation of the declaration and the additional obligations required by law and municipal regulation, or with the different methods established by the same municipal regulation, in relation to the particular procedures access to the Borromean Islands.


Art. 1
Institution Contribution of landing
 
1. This regulation is adopted in the context of the regulatory power attributed to the Municipalities
art. 52 of the Legislative Decree of 15/12/1997 n. 446 and is aimed at regulating the application of the contribution
of landing pursuant to art. 4, paragraph 3-bis, of Legislative Decree no. 23 of 14/03/2011 and s.m.i., to replace
of the landing tax.
2. The landing fee is due to the Borromean Islands.
3. The landing fee is an alternative to the residence tax, limited to those who
they stay in the accommodations located in one of the "Borromean Islands".


The disbursement contribution is paid by every natural person who, to reach the Borromean Islands and precisely "Isola Bella" - "Isola Superiore" - "Isola Madre", uses carriers that provide scheduled connections or air carriers that carry out transport services for people for commercial purposes, authorized and authorized to make transport connections to the "Borromean Islands".


Exemptions and reductions
They are exempt from the payment of the landing fee:
a) the residents of the Municipality,
b) commuter workers of the Islands,
c) the commuter students of the Islands,
d) non-residents and homeowners of residential properties on the Islands that
they are in good standing with the payment of the current municipal tax
of the application of these Regulations, as well as the members of their family unit
as self-certified by the taxable person of the own municipal tax.


 They are also exempt:
a) children up to the age of sixth;
b) a local tourist guide for each group;

c) a tour guide for each group.


Contribution collection
 
1. During the initial implementation phase, the landing fee starts from the date of approval of these Regulations; it will be collected by the shipping companies of scheduled public transport and by the persons carrying out the service of transportation of persons for commercial purposes, together with the price of the ticket.
2. The shipping company of scheduled public transport will issue a special receipt, also by means of a simple indication in the ticket, also by means of a stamp, of the receipt of the landing fee.
3. The other subjects provided for by art. 4 of this regulation will issue a receipt of payment showing the following indications: number of persons disembarked, point (island) of landing, full amount of the contribution collected, date and stamp of the company.
4. The landing fee is determined, at the time of first implementation, to the extent of € 0.50 for each individual passenger and for each Island.
5. Once it is fully operational, it will be determined annually by a Council Resolution which will set the relative tariff.

6. In the absence of new resolutions, those concerning the annuity shall apply

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