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European Court of Justice, VAT and device for charging electric vehicles
The Tenth Chamber of the European Court of Justice (ECJ) with its judgement of 20 April 2023 in case C-282 declared that the supply of the devices for recharging electric vehicles and its connected services, from a VAT standpoint, constitute a supply of goods. In particular, the “….Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that a single complex supply which encompasses: – access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system); – the supply of electricity, within duly adjusted…
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CBAM and exemptions
CBAM (carbon border adjustment mechanism) will not apply to: goods of non-preferential origin (made in) in Switzerland, Liechtenstein, Iceland and Norway; low-value consignments up to EUR 150; certain military imports.
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CBAM approved by the EU Council
On 25 April 2023 the EU Council adopted the CBAM Carbon Border Adjustment Mechanism regulation (togheter with other measures). The vote in the Council is the last step of the decision-making procedure. To enter into force, the regulation will be: signed by the Council and the European Parliament; published in the EU’s Official Journal The other measures adopted are: a) the revision of the ETS Directive; b) the amendment of the MRV shipping Regulation; c) the revision of the ETS Aviation Directive; d) regulation establishing a Social Climate Fund
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F-gas, Paris agreement and reduction of allowed quotas
The EU Regulation n. 2023/857 of 19 April 2023 establishes: a) reduction of allowed quota of F-Fas; b) rules/obligations more strict for the Member States. In particular, this regulations recognizes that: The Parties to the Paris Agreement have agreed to hold the increase in the global average temperature well below 2 °C above pre-industrial levels and to pursue efforts to limit the temperature increase to 1,5 °C above pre-industrial levels; European Union has in place a regulatory framework to achieve the 2030 greenhouse gas emission reduction target of at least 40 % that was endorsed, before the entry into force of the Paris Agreement, by the European Council in 2014;…
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Tutela e promozione del made in Italy: aspetti normativi
Il made in Italy (secondo la nota 155971 R.U del 30 novembre 2009 dell’Agenzia delle Dogane) è stato oggetto di tutela con numerosi interventi normativi e giurisprudenziali finalizzati ad una più precisa regolamentazione degli obblighi in capo ai soggetti economici. In particolare, si ricordano le seguenti norme: l’art. 4, comma 49, della legge 24 dicembre 2003, n. 350 per cui “…l’importazione e l’esportazione ai fini di commercializzazione ovvero la commercializzazione di prodotti recanti false o fallaci indicazioni di provenienza costituisce reato ed è punita ai sensi dell’articolo 517 del c.p…”; circolare dell’Agenzia delle Dogane n.20/D del 13 maggio 2005 e nota prot. 2704 del 9 agosto 2005 del medesimo ente…
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Import, trade compliance and deforestation: check on the relevant commodity
How will work the regulation on the goods relesead by improving the deforestation of third countries? The regulation: list the relevant commodities and products; Lays down that the relevant commodities can be placed or made available on or exported outside the EU market, if they comply with the following three conditions. These conditions are: -the goods must be “deforestation-free”; it means that: 1) the menttioned goods were produced on land that has not been subject to deforestation after 31 December 2020; 2) that the harvested wood did not induce forest degradation after 31 December 2020; -the goods must be produced in line with the relevant legislation of the country of…
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EU, efuels and excises: some reflections and proposal
On 21 march 2023 Reuters reported: “…The European Commission has drafted a plan to allow sales of new cars with internal combustion engines after 2035 if they run only on climate neutral e-fuels, as it tries to resolve a spat with Germany over moves to phase out combustion engine cars. The draft proposal, seen by Reuters on Tuesday, suggests creating a new type of vehicle category in the European Union for cars that can only run on carbon neutral fuels….”. By waiting for the final regulation, it is interesting to think how the promotion of e-fuels can works with tax (excises) incentives. We studied how the production of efules can…
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F-gas, trade compliance, AEO and environnement protection
The Judgment of the General Court (First Chamber, Extended Composition) issued on 22 March 2023 for the joined cases T‑825/19 and T‑826/19 established that “…under Article 16(3) of Regulation No 517/2014, any undertaking, understood as a natural or legal person taken individually, which lawfully placed HFCs on the market from 1 January 2015 and made the declaration provided for in that regulation is entitled to a reference value upon the triennial recalculation of the reference values. However, by providing that several undertakings having the same beneficial owner are, under certain conditions, to be considered as one single undertaking for the purposes of Regulation No 517/2014, Article 7(1) of Implementing Regulation…
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Comunità energetiche rinnovabili (CER) e Corte Costituzionale
La Corte Costituzionale con sentenza n. 48/2023 del 9 febbraio 2023 si è espressa in materia di CER e incentivi regionali per realizzarle. In primo luogo ha rilevato che: le comunità di energia rinnovabile (CER) trovano specifica disciplina nell’art. 22 della direttiva (UE) 2018/2001 del Parlamento europeo e del Consiglio, dell’11 dicembre 2018, sulla promozione dell’uso dell’energia da fonti rinnovabili (rifusione). In particolare, definisce le CER come un «soggetto giuridico: “… a) che, conformemente al diritto nazionale applicabile, si basa sulla partecipazione aperta e volontaria, è autonomo ed è effettivamente controllato da azionisti o membri che sono situati nelle vicinanze degli impianti di produzione di energia da fonti rinnovabili che…
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100% made in Italy: un boost per vendere all’estero
Il marchio “100% Made in Italy” o “full made in Italy” è una certificazione che qualifica il prodotto come interamente disegnato, progettato, realizzato e confezionato nel territorio italiano Determinazione dell’origine non preferenziale o made in ai sensi delle norme doganali vigenti (regolamento 2013/952 recante il codice doganale dell’Unione europea); essere disegnato, progettato, realizzato e confezionato esclusivamente sul territorio italiano; il marchio viene rilasciato dall’Istituto Tutela Produttori Italiani; E’ possibile utilizzare materie prime dall’estero a condizione che si tratti comunque di “Materiali naturali di Qualità”. L’uso abusivo del marchio “100% Made in Italy” o “full made in Italy” integra il reato di contraffazione (articolo 517 del codice penale). La compliance e…