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Le accise, la fiscalità ambientale e lo sviluppo sostenibile: un aggiornamento al 2023
La Corte di Cassazione continua ad esplorare il rapporto tra le accise e la fiscalità ambientale. Si tratta di un tema di fortissimo interesse per: generazione di energia da fonti rinnovabili (fotovoltaico, eolico, biomasse, moto ondoso); biocarburanti (biodiesel, bioetanolo, ecc); carburanti sintetici (e-fuels); si spera, idrogeno verde. Si ricordano le seguenti sentenze che forniscono suggerimenti alla seguente domanda: come il legislatore può aiutare lo sviluppo sostenibile attraverso le accise e la fiscalità ambientale? sentenza della Corte di Cassazione Sezione V del 01 settembre 2023, n. 25589 secondo cui: nel contesto della direttiva 2006/96/CE, il principio generale in virtù del quale il prodotto energetico adoperato in un processo di generazione di…
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Il CBAM tra risorse proprie dell’UE e politica ambientale
Il Trattato sul funzionamento dell’Unione europea prevede i seguenti pilastri per il finanziamento dell’Unione europea: il Quadro finanziario pluriennale (QFP); il bilancio annuale; risorse proprie. In linea di massima tra le risorse proprie tradizionali si annoverano: dazi doganali, altri dazi previsti nell’ambito dell’organizzazione comune dei mercati nel settore dello zucchero, i contributi degli Stati membri basati sull’imposta sul valore aggiunto (IVA) e i contributi degli Stati membri basati sul reddito nazionale lordo (RNL) e sulla quantità di rifiuti di imballaggi in plastica non riciclati, adattati al fine di ottenere un pareggio tra entrate e spese. Il Green Deal europeo ha generato, insieme ad altre risorse proprie con finalità ambientali, il…
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CBAM: list of national competent authorities
EU Commission published the first list of competent national authorities for enforcing CBAM provisions. These authorities will be responsible for granting authorisation to the importers established in their Member States to access the CBAM Transitional Registry. Austria: Customs Authority; Belgium: Federal Public Service for Health, Food Chain Safety and Environment- Climate Change Section (DG Environment). Website: https://klimaat.be/klimaatbeleid/europees/cbam and https://climat.be/politique-climatique/europeenne/cbam ; Cyprus: Ministry of Agriculture, Natural Resources and Environment Czech Republic: Ministry for Finance Denmark: Danish Energy Agency Energistyrelsen. CBAM | Energistyrelsen (www.ens.dk ) Estonia: Environmental Board Keskkonnaamet. Keskkonnaamet https://keskkonnaamet.ee/ Greece: Ministry of National Economy and Finance. (General Directorate of the Financial and Economic Crime Unit – SDOE). Point of contact…
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CBAM, reporting declarant and AEO: additional contribution for a better understanding
In order to complete our check of the relationships between the reporting declarant for CBAM and AEO we would recall that M.L. Schippers & W. de Wit in “Proposal for a Carbon Border Adjustment Mechanism” underlined that an AEO status helps and improves the CBAM fullfilment. Indeed, they wrote: “…As well as the establishment requirement, parties wanting to qualify as authorized declarants have to meet various other conditions, as shown by the information to be included with requests for registration (Article 5(3)). These include having an Economic Operators Registration and Identification (EORI) number and complying with conditions reminiscent of some of the conditions applying to parties wanting to be classified…
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Made in and the substantial working: the point of view of European Court of Justice
The European Court of Justice in its judgment C-Case C‑210/22 released on 21 September 2023 declares that, in the determination of the made in, apart the type of rule of origin for non-preferential origin calculation, it is important to check if a substantial transformation has been performed . Indeed, processing or working operations may still be substantial when that processing or working brings a clear qualitative change to the product. This a very interesting judgement that can provide support in the ongoing management of the AEO. The European legal framework is made by the following pillars: the Guidance on non-preferential rules of origin (March 2022) TAXUD; the regulations currently in force…
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CBAM: EU information guide for importer of steel and iron
The EU Commission published the “CBAM information guide for importer of steel and iron” where: Explains that “…importer must report quarterly on the quantities of steel and iron goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of steel and iron in the scope of CBAM being imported to…
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CBAM: EU information guide for importer of hydrogen
The EU Commission published the “CBAM information guide for importer of hydrogen” where: Explains that “…importer must report quarterly on the quantities of hydrogen goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of hydrogen in the scope of CBAM being imported to the EU during the previous quarter;…
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CBAM: EU information guide for importer of fertilizers
The EU Commission published the “CBAM information guide for importer of fertilizers” where: Explains that “…importer must report quarterly on the quantities of fertilizer goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of FERTILIZER in the scope of CBAM being imported to the EU during the previous quarter;…
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CBAM: EU information guide for importer of electricity
The EU Commission published the “CBAM information guide for importer of electricity” where: Explains that “…importer must report quarterly on the quantities of electricity goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of electricity in the scope of CBAM being imported to the EU during the previous quarter;…
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Renewable energy communities: the EU survey
EU is promoting the survey to: map energy communities in the European territory; gain a better understanding of their impacts on a variety of social, environmental, economic, energy-related and governance elements of the energy transition. If you are willing to boost energy communities projects in Europe you can click on the web form