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Green economy, accise e legge delega fiscale 2023
L’accisa è un’imposta indiretta, a formazione progressiva e complessiva, monofase e legata al ciclo produttivo ma ora con l’articolo 12 della legge delega fiscale del 16 marzo 2023 dimostra la sua natura di tributo capace di realizzare politiche di natura ambientale. La norma sopra citata, infatti, recita quanto segue: “…il Governo osserva…i seguenti principi e criteri direttivi specifici per la revisione delle disposizioni in materia di accisa e delle altre imposte indirette sulla produzione e sui consumi: a) rimodulare le aliquote di accisa sui prodotti energetici e sull’energia elettrica in modo da tener conto dell’impatto ambientale di ciascun prodotto e con l’obiettivo di contribuire alla riduzione progressiva delle emissioni di…
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Non-preferential origin and economically justified working
In Harley-Davidson Europe and Neovia Logistics Services International v Commission (T-324/21), the General Court has dismissed an action for annulment against a Decision by the European Commission (2021/563) on the validity of certain decisions relating to binding origin information (BOI). About the “commercial/non-preferential origin” (made in) of the goods, the Tribunal highlithed that: the relocation of the production in a customs territory outside the European Union, just only to avoid the application of its commercial policy measures, must be considered incapable because it is not economically justified; the EU Commission is entitled to annul any BOI (binding origin information) and also BTI (binding tariff information) when these “rulings” are released…
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Raw materials: due diligence of the importer
As we indicated , on 16.03.2023, the European Commission (“Commission”) proposed a set of actions in order to ensure the European Union’s secure and sustainable access to critical raw materials, which is essential for the European Union to succeed in its green and digital transitions (for example: chemicals for the batteries). The Proposed Regulation aims to address supply risks in critical raw materials by (i) building the European Union’s capacity to supply critical raw materials through extraction, processing and recycling; (ii) diversifying external supplies of those materials; (iii) monitoring and mitigating existing and future supply risks; and (iv) ensuring the free movement of critical raw materials in the…
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Italy, AEO and whistleblowing
The self-assessment questionnaire for the AEO the requires, among other data, some information about the internal management of the whistleblowing for customs topics. It should be up-date in the light of Legislative Decree no. 24/2023 (the Italian Whistleblowing Legislation) implementing EU Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (the EU Whistleblowing Directive). The Italian whistleblowing legislation aims at protecting those who report violations of EU law and expanding the scope of the EU Whistleblowing Directive breaches of national legislation.
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Windsor Framework: formal approval
How do you manage your business with the UK? Do you like to be up-to-date? You should know that on 24.03.2023 the Windsor Framework (for the management of the North Ireland’s borders in the trade flows between the UK and the EU) has been formally approved and ratified by both the parties. The package of measures underlying the Framework is complex: it comprises 14 separate instruments, including: a political declaration, various instruments to be confirmed by the UK and the EU in the Withdrawal Agreement Joint Committee (“WAJC“). As we informed in 9.3.2023 two different categories of customs treatment are laid down: Goods moved from Great Britain to Northern Ireland,…
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EU critical raw materials assessed for 2023
The ecological transition and its customs impacts are affected by the results of the Study on the Critical Raw Materials for the EU 2023- Final Report. This report lists the minerals to be considered as “critical”: Industrial and construction materials: aggregates, baryte, bentonite, borates, diatomite, feldspar, fluorspar, gypsum, kaolin clay, limestone, magnesite, natural graphite, perlite, phosphate rock, phosphorus, potash, silica sand, sulphur, talc; Iron and ferro-alloy materials: chromium, cobalt, manganese, molybdenum, nickel, niobium, tantalum,titanium, titanium metal, tungsten, vanadium; Precious metals: gold, silver, and Platinum Group Metals (iridium, palladium, platinum, rhodium, ruthenium); Rare earths: heavy rare earths – HREE (dysprosium, erbium, europium, gadolinium, holmium, lutetium, terbium, thulium, ytterbium, yttrium); light rare…
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EU critical raw materials act: the next steps of the EU green transition
The critical raw materials act announced on 16.03.2023 by the EU Commission is a comprehensive set of actions to ensure the EU’s access to a secure, diversified, affordable and sustainable supply of critical raw materials. The need of the EU is to mitigate the risks for supply chains related to such strategic dependencies to enhance its economic resilience; indeed, this can put at risk the EU’s efforts to meet its climate and digital objectives. This act: lists the critical raw materials( based on the final report “ Study on the Critical Raw Materials for the EU 2023”) and set up the following objectives: diversify the EU supply at least 10%…
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CBAM some customs implications
As already indicated, on October 2023 will partially enter into force the CBAM (carbon border adjustment mechanism), according to article 36 paragraph 3 of the “Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustement mechanism (COM(2021)0564 – C9-0328/2021 – 2021/0214(COD))” published on 8.02.2023 for which“…(a) Articles 5 and 17 shall apply from 31 December 2024. (b) Articles 2(2), 4, 6, 7, 8, 9, 14, 15, 16, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 31 shall apply from 1 January 2026. (c) Articles 33, 34 and 35(1), (2), (3), (4), (6) and (7) shall apply until 31 December 2025…”. From a customs point of…
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Over compensation and aid of State
The State of aid measure has to cover only the proved costs. The measure: should establish in advance in an objective and trasparent way the parameters; has to require a proper account separation for the costs; should consider the difficulty in making the correct calculation lies not only in identifying true costs but also in taking into account the reaction of beneficiaries. The aid of State should be released for the services and business which are not provided or satisfactorily provided by the market. Therefore, it is necessary to carry out a market survey or analysis to establish what the market fails to supply or offer at the required level…
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Guidelines on State aid, hydrogen, synthetic fuels and biofuels
The business relationships in the EU must be compliant with article 107 of Treaty on the Functioning of the European Union which lays down that: “….any aid granted by a Member State…in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market…” and again “…(b) aid to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of a Member State; (c) aid to facilitate the development of certain economic activities or of…