energie rinnovabili

  • circular economy,  energie rinnovabili,  free trade agreement

    Free trade agreement EU, New Zealand, trade and forest

    The EU and New Zealand recognise the importance of the conservation and sustainable management of forests for providing environmental functions and economic and social opportunities for present and future generations.  Therefore, EU and New Zealand are committed to: combat illegal logging and related trade and in general any form of wood from deforestation or forest degradation activity; promote the conservation and sustainable management of forests and trade in forest products harvested in accordance with the law of the country of harvest and from sustainably managed forests; exchange of information.

  • energie rinnovabili,  free trade agreement

    EU, New Zealand, Trade and climate change

    EU and New Zealand recognise, in their free trade agreement which has to enter into force, the importance of taking urgent action to combat climate change and its impacts, and the role of trade in pursuing this objective, consistent with the United Nations Framework Convention on Climate Change done at New York on 9 May 1992 “UNFCCC”), the purpose and goals of the Paris Agreement, and with other MEAs and multilateral instruments in the area of climate change (called also climate crisis). From a practical point o view the EU and New Zealand are committed to: promote the mutual supportiveness of trade and climate policies and measures,; facilitate the removal…

  • accise e imposte di consumo,  circular economy,  energie rinnovabili

    Biodiesel HVO, accise e agevolazioni

    Il biodiesel HVO (hydrogenated vegetable oil o idrotrattamento) è il biodiesel  prodotto con 100% di materie prime rinnovabili (ai sensi della Direttiva 2018/2001 cd. “REDII”). Le materie prime rinnovabili sono, essenzialmente, scarti, residui vegetali, olii generati da colture non in competizione con la filiera alimentare. La legge “rigassificatori” n. 174 del 27 luglio la legge 26 luglio 2023, n. 95, nel suo allegato I prevede che “…2. Il  trattamento  specifico  sul  gasolio  commerciale  di  cui all’articolo 24-ter del testo unico  delle  disposizioni  legislative concernenti le imposte sulla produzione  e  sui  consumi  [accise ]e  relative sanzioni penali e amministrative, di cui al  decreto  legislativo  26 ottobre 1995, n. 504, nonche’ le…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    FTA Chile, EU and sustainable fair trade

    The modernized FTA between the EU and Chile rules the trade of raw materials (like lithium for batteries) and hydrocarbons by Promoting dialogue and cooperation in the energy and raw material sectors; fostering sustainable and fair trade and investments; ensuring a level playing-field in those sectors, and to strengthen competitiveness of related value chains including value addition. The parties (EU and Chili): are committed to grant the access to infrastructure for producers of electricity generated from renewable energy sources; agree to cooperate on any relevant issue of mutual interest, such as: a) renewable energy particularly with regards to technologies, integration into and access to the electricity system, storage and flexibility,…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    The customs aspects of the batteries/waste of batteries regulation

    The new regulation (batteries and waste of batteries) should be a good basis for the a new approach to customs; the key stones are: circular economy, trade compliance and sustainable development against environment destruction, deforestaion, climate crisis and pollution. Indeed, from a customs/customs compliance perspective, it is interesting to take into account that the protocol of origin of the free trade agreements (FTA) inked by the European Union usually lays down rules of origin which classify the waste/scramps (generated in the EU) as “originating material” of the European Union. Futhermore, the obligation to develop a reliable system of recycling of some materials contained by the batteries (cobaltum, lithium, nickel )…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    EU regulation on batteries and waste of batteries: a new way for circular economy

    On 10 July 2023 the European Council adopted a new regulation (batteries and waste of batteries) that strengthens sustainability rules: for batteries; for waste batteries; This regulation covers all categories of batteries including: all waste portable batteries; electric vehicle batteries; industrial batteries; starting, lightning and ignition (SLI) batteries (used mostly for vehicles and machinery); batteries for light means of transport (e.g. electric bikes, e-mopeds, e-scooters). The regulation aims to: promote a circular economy by regulating batteries throughout their life cycle; sets targets for producers to collect waste; mandatoryminimum levels of recycled content; recycling efficiency target; from 2027 portable batteries incorporated into appliances should be removable and replaceable by the end-user, leaving…

  • accise e imposte di consumo,  circular economy,  energie rinnovabili

    Excises, environmental taxation, power generation

    The environmental taxation of electricity (power generation) and energy products has received another interesting contribution from the Court of Justice of the EU which, with its Section V in the judgment C-833/21 of 23 June 2023 stated that: “… national legislation providing for the taxation of coal used for the production of electricity satisfies the condition contained in that provision, according to which the tax must be introduced for reasons of environmental policy“, where there is a direct link between the use of the revenue of the taxation and its purpose or if such a tax, “…without pursuing a purely budgetary purpose, is designed, as regards its structure, in particular…

  • accise e imposte di consumo,  circular economy,  compliance e AEO,  energie rinnovabili

    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…

  • accise e imposte di consumo,  circular economy,  compliance e AEO,  energie rinnovabili

    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…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    Classification, green goods and Customs reform

    On 17.05.2023 the EU Commission released the communication “ Customs reform: Taking the Customs Union to the next level” COM(2023) 257 final. This communication underlines that: “…the EU should take a leading role in developing a global green customs policy…” and “…There are several areas in which global customs can support environmental objectives. Besides greening customs administrations themselves41, modernising the classification of goods in line with the objectives of the twin transitions should be part of the ongoing strategic review of the harmonised system convention. Options for greening the harmonised systems (HS) classification range from issuing lists of environmental goods, to changing the structure of the HS, or even alterations…