This just shows how many question marks still surround the new legislation. Previous two posts assume the tax will be billed separately after the visit to the owner of the a/c. My initial thought would be that the pilot pays upon leaving, with the local airfield office easily calculating no of days on Italian soil, but I now clearly see that there are different options.
Well, one realises it's not obvious how they will actually bill this. To the owner retroactively? To the pilot before leaving? This leads to another set of questions: what if you go multiple times in one year but each time under 48h? If the time constraint relates to total time in Italy over the year, who will then keep track of this? Even if the 48h time limit is per stay, who keeps track of the exact time if one goes to small uncontrolled airfields? Some Sherlock Holmes digging out filed ATS flight plans or what?
I'm still very puzzled, and I guess I will continue to be for quite some time until there are some clarifications. And who knows when we will get those... Hopefully before late spring/summer for obvious reasons. If anyone obtains further details on this legislation, an update here would be appreciated.