compliance e AEO
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Autotutela, AEO, compliance e delega fiscale
L’autotutela, come indicato dal comunicato stampa del Consiglio dei ministri n.55, insieme ad altri istituti previsti dallo Statuto del contribuente, è stata oggetto di alcune modifiche contenute dalla “bozza del decreto legislativo di attuazione della delega fiscale in materia di Razionalizzazione e semplificazione delle norme in materia di adempimenti tributari”. Prima di entrare nel vivo della riforma, vale la pena segnalare che l’autotutela: secondo l’articolo 19 del decreto legislativo 546 del 31 dicembre 1992, può essere esercitata dall’amministrazione finanziaria avverso atti accertativi, quelli esecutivi, i dinieghi o i mancati rimborsi; pur potendo essere presentata dal contribuente/operatore economico, l’autotutela “…costituisce un potere esercitabile d’ufficio dalle Agenzie fiscali sulla base di valutazioni…
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Plastic tax in Italy: another postponement?
According to press release n.54, Italian Government wants to postpone the entry into force of plastic tax and sugar tax to 1 July 2024. It is important, to check the legal provisions of the budget law for 2024. These taxes will be levied from: a) importer; b) purchaser (intraUE); c) producer. The commodity taxed is the plastic package except for the ones made up of recycled or bio-plastic. We’ll check and keep you up-to-date.
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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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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: 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 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 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;…