circular economy
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EU, Kenya negotiations for a free trade agreement
According to a press release of EU Parliament: On 19 June 2023, the EU and Kenya concluded negotiations on an economic partnership agreement (EPA); The text of the EPA or FTA (free trade agreement-preferential origin) includes binding provisions on trade and sustainable development; This text must be: a) gone through legal revision; b) submitted for signature and conclusion to the Council; c) signed by EU and Kenya; d) accepted by the EU Parliament; e) ratified by Kenya and the EU Member states. Futhermore, after the consent by the European Parliament, the parties may decide to provisionally apply parts of the agreement
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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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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…
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The next challenge of AEO: deforestation and CBAM
Environment protection is one of the key factor of the European trade policy. This requires a strong due diligence for the import of relevant commodities and the export of relevant product to prevent deforestation and forest degradation linked to cattle, cocoa, coffee, oil palm, rubber, soya and wood trade and deployment. From the other side, from October 2023 the reporting required by the Carbon border adjustment mechanism will enter into force for the import of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. CBAM implies a good management of the following customs aspects required for the AEO: The customs classification will play an important role to well identify the…
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New EU regulation on deforestation and forest degradation products free: a short introduction
On 9 June 2023 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 been published in the EU official journal. Some of the key-concepts of this legal source are: according to FAO (food and agricolture organization) the deforestation and forest degradation are taking place at an alarming rate; Deforestation and forest degradation contribute to the global climate crisis in multiple ways; Climate breakdown induces the loss of biodiversity globally and biodiversity loss aggravates climate change; Biodiversity is essential for the resilience of ecosystems…
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EU Customs reform, AEO and trusted operators scheme
The Commission working document “ Accompanying the document Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013…” finds out the need to implement the scheme of the AEO (trusted and checked operators) by following the following areas: ‒ AEO traders can operate under a trust and check approach if they have their electronic system interacting with the customs’ systems on a constant basis and thereby allowing customs to have access to all relevant data directly from the operators’ systems. They can self-monitor the compliance of their goods and calculate and…
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The context of the new Union Customs Code: the next challenges of the customs
The Commission staff working document impact assesment report “Accompanying the document Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013” has been published on 22.05.2023 and defines the context where the new Union Customs Code will be placed. This context is the Custom Union founded in 1968 which manages the external border of the EU by enforcing the rules governing the cross-border movement of goods, including by imposing a common tariff on goods imported from third countries. Customs traditionally collect customs duties and other taxes on imports and are…
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Gestione del deposito fiscale e accise
Il decreto del Ministero dell’economia e finanze del 17 maggio 2023 pubblicato in data 29 maggio 2023 recante le “Modalita’ attuative dell’articolo 23, comma 12, del Testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative” prevede che: il comma 4 dell’articolo 23 del TUA (decreto legislativo 26 ottobre 1995, n. 504) prevede che: “…il deposito debba effettuare forniture di prodotto in esenzione da accisa o ad accisa agevolata o trasferimenti di prodotti energetici in regime sospensivo verso Paesi dell’Unione europea ovvero esportazioni verso Paesi non appartenenti all’Unione europea, in misura complessiva pari ad almeno il 30 per cento del totale…
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Plastic Pollution, Joint Ministerial Statement INC-2 and customs compliance
On 26.05.2023 the Intergovernmental Negotiating Committee (INC-2) to develop a legally binding instrument on plastic pollution, including in the marine environment released a Joint Ministerial Statement INC-2 whose points are: This committee calls for the overarching objective of the treaty to be to end plastic pollution from all sources to protect the environment and human health. Reinforcement of commitment to ending plastic pollution by 2040; Development of common legally binding obligations and control measures for Parties to the treaty, and to cooperate with stakeholders and other partners to ensure alignment of efforts with the objective and approaches of the treaty, in order to end plastic pollution; binding provisions in the…
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Plastic Pollution, Joint Ministerial Statement INC-2 and customs compliance
On 26.05.2023 the Intergovernmental Negotiating Committee (INC-2) to develop a legally binding instrument on plastic pollution, including in the marine environment released a Joint Ministerial Statement INC-2 whose points are: This committee calls for the overarching objective of the treaty to be to end plastic pollution from all sources to protect the environment and human health. Reinforcement of commitment to ending plastic pollution by 2040; Development of common legally binding obligations and control measures for Parties to the treaty, and to cooperate with stakeholders and other partners to ensure alignment of efforts with the objective and approaches of the treaty, in order to end plastic pollution; binding provisions in the…