circular economy
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No definitivo a stima catastale per rotore, navicella e torre della pala eolica
L’Agenzia delle Entrate con la circolare 16 ottobre 2023, n. 28/E ha stabilito che “…deve ritenersi escluso dalla stima catastale tutto il complesso “rotore-navicella-torre”, da considerarsi quindi un unicum impiantistico, funzionale allo specifico processo di produzione di energia, fatte salve eventuali peculiarità costruttive specifiche dell’impianto…”. La suddetta autorità fiscale ha, finalmente, accolto l’indirizzo prevalente della giurisprudenza più volte sottolineato da doganasostenibile e in dottrina.
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Diesel, HVO e codici CADD
La circolare n.21/2023 emanata dall’Agenzia delle dogane e monopoli il 13 ottobre 2023 fornisce dei codici addizionali (CADD) da aggiungere alle voci doganali (nomenclatura combinata) e ai codici CPA per distinguere i seguenti prodotti: gasolio da fonte fossile, gasoli paraffinici di sintesi, gasoli da idrotrattamento (HVO). I CADD in esame sono: CPA E430 NC 27101943 CADD S182 – per l’HVO; CPA E440 NC 27101943 CADD S182 – per l’HVO denaturato; CPA E430 NC 27101943 CADD S183 – per il gasolio GTL di origine fossile; CPA E440 NC 27101943 CADD S183 – per il gasolio GTL di origine fossile denaturato; CPA E430 NC 27101943 CADD S184 – per il gasolio GTL…
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Le accise tra MOG, compliance e tassazione ambientale
La promozione di prodotti energetici con basso impatto ambientale, da fonti rinnovabili o prodotti a partire da processi di economia circolare oppure l’idrogeno, impone di considerare una serie di problematiche legate alle sanzioni, responsabilità della persona giuridica per reati e alla compliance aziendale. Per tale ragione, è opportuno seguire gli sviluppi normativi della legge 9 agosto 2023, n. 111 (Delega al Governo per la riforma fiscale), la quale, al secondo comma dell’articolo 20 “ Principi e criteri direttivi per la revisione del sistema sanzionatorio tributario, amministrativo e penale…” prevede che: “…Per il riordino del sistema sanzionatorio in materia di accisa e di altre imposte indirette sulla produzione e sui consumi …
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CBAM and made in: some explanations
CBAM (carbon border adjustment mechanism) obligations require the good knowledge of the non-preferential origin. The first questions that can arise is: what is “non-preferential origin” or “made in”? The non-preferential origin is the economic nationality of a good; for istance: “made in EU, made USA”. In other words, the mentioned status is obtained where goods are “wholly obtained” in one country or, when two or more countries are involved in the manufacture of a product, origin is obtained where goods underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.…
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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 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
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CBAM: EU information guide for importer of cement
The EU Commission published the “CBAM information guide for importer of cement” where: Explains that “…importer must report quarterly on the quantities of cement 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: The quantity of cement products (in tonnes) in the scope of CBAM being imported to the EU during the…
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CBAM: EU information guide for importer of aluminum
The EU Commission published the “CBAM information guide for importer of aluminum” where: Explains that “…importer must report quarterly on the quantities of aluminium 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: https://europa.eu/!nF6C6q; Lists the following key points for the reporting activity: a) The quantity of aliminium products (in tonnes) in the scope of CBAM being imported to the EU…