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Energia elettrica, tassazione ambientale, fonti rinnovabili e delega fiscale
La tassazione ambientale dell’elettricità e dei prodotti energetici ha ricevuto un altro interessante contributo da parte della Corte di giustizia dell’UE la quale, con la sua Sezione V nella sentenza C-833/21 del 23 giugno 2023 ha affermato che: “…una normativa nazionale che prevede la tassazione del carbone utilizzato per la produzione di elettricità soddisfa la condizione contenuta in tale disposizione, secondo cui l’imposta deve essere istituita «per motivi di politica ambientale», qualora esista un nesso diretto tra l’impiego del gettito della tassazione in questione e la sua finalità o qualora tale imposta, senza perseguire una finalità puramente di bilancio, sia concepita, per quanto riguarda la sua struttura, in particolare la…
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Customs classification, circular economy and environmental goods
The customs classification is one of the three pillars of the customs obligation. But it could play an interesting role in the enforcement of the European- and hopefully global- “green customs” Indeed, according to WCO (World Customs Organization – The fifth symposium in the WCO Symposia Series on “Visualising a greener HS to support environmentally sustainable trade”, supported by the European Union, was held on 23 January 2023) statements: sustainable goods to support a circular economy transition are increasing; the technology sector is a rapidly changing area, meaning that today’s environmentally preferable technology can quickly become obsolete and overtaken by newer and better technology; It is not possible to separately…
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Due diligence, import deforestation free goods and blockchain
The EU Regulation 2023/1115 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010” has the following goals: minimising the Union’s contribution to deforestation and forest degradation worldwide, and thereby contributing to a reduction in global deforestation; reducing the Union’s contribution to greenhouse gas emissions and global biodiversity loss The due diligence statement requires companies to collect information, identify risks and mitigate them, organise and keep the information and evidence relating to each relevant product for a period of five years from the date of placing, making available or…
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ESA countries and last negotiations round
In the report of the last virtual meeting held in March 2023 by ESA countries (Zimbabwe, Comoros, Madagascar, Mauritius, Seychelles) and the EU it is stated that: About the technical barriers to trade (TBT): “…Both Parties had a constructive exchange on the outstanding issues, i.e. conformity assessment procedures, technical regulations and technical assistance…” Rules of Origin: “… The Parties continued discussions on the product specific rules (PSR) and agreed on most of the PSR for textiles and clothing and industrial products. Both sides continued discussions on outstanding provisions of Protocol 1 related to wholly obtained goods, cumulation of product origin, accounting, segregation and transitional provisions and managed to clean the…
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Ghana, ESA country and REX for EU preferential origin
According to the FTA with the EU and ESA 5 countries (Zimbabwe, Comoros, Madagascar, Mauritius, Seychelles) the goods originating from Seyshelles since 01 July 2023 have to be accompanied by a statement of origin with REX number. While, from 20 August 2023 the goods originating from Ghana-according to the FTA between this African country and the EU- will need the statement of origin with REX number. REX (registered exporter) is a system of certification of origin of goods based on a principle of self-certification.
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Corte Giustizia EU, classificazione doganale e metodo per verificare caratteristiche essenziali del bene
La classificazione doganale rappresenta un elemento fondamentale per la determinazione del debito doganale e rappresenta un processo di natura tecnica e giudica volto a indentificare un bene in una voce doganale del sistema nomenclatura combinata (NC). La Sezione X della Corte di giustizia dell’Unione europea con sentenza del 15 giugno 2023 C‑292/22 ha affermato che: “…Le note esplicative del SA (sistema armonizzato) e della NC nonostante non abbiano efficacia vincolante, esse costituiscono strumenti importanti per garantire un’applicazione uniforme della tariffa doganale comune e, come tali, forniscono elementi utili per l’interpretazione della stessa…”; “…anche quando un metodo è specificamente previsto nelle note esplicative della NC, esso non deve essere considerato come…
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Japan European Union free trade agreement and new geografical indications: food, wine and spirits
The European Commission decision n. 2023/1313 of 22 June 2023 “ approving, on behalf of the European Union, the amendments to Annex 14-B of the Agreement between the European Union and Japan for an Economic Partnership…” entitles the Joint Committee (for the free trade agreement EU-Japan) to: Modify the annex 14-B of the Economic Parthership Agreement (EPA) between the European Union and the Japan; Add under the protection of the intellectual property rights the following European geografical indications (GI): Korčulansko maslinovo ulje, Époisses, Mont d’Or, Vacherin du Haut-Doubs, raclette de Savoie, Lakonia, Cotechino Modena, Finocchiona, Limone di Siracusa, Ajo Morado de Las Pedroñeras, Arzúa-Ulloa, Melocotón de Calanda, Queso de Valdeón,…
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Free trade agreement, European Union and New Zealand
European Council as stated in the decision n. 2023/1323 of 27 June 2023 and published on 30 June 2023is authorized to sign the free trade agreement with the New Zealand. It is stated that “…The signing, on behalf of the Union, of the Free Trade Agreement between the European Union and New Zealand (‘the Agreement’) is hereby authorised, subject to the conclusion of the said Agreement…”. The compliance with the protocol of origin of the mentioned FTA is required to both claim for the preferential origin (preferential treatment) and prevent the AEO authorization from any infringiment of the required standards (article n.39 UCC). Finally, it is important to recall that…