• compliance e AEO

    CBAM the definitions

    On 17 August 2023  the  EU Commission published the regulation draft C(2023) 5512 final “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…”. It gives the following definitions: ‘reporting declarant’ means any of the following persons: (a) the importer who lodges a customs declaration; (b) the person, holding an authorisation to lodge a customs declaration; (c) the indirect customs representative. “rebate’ means any amount that reduces the amount due or paid by a person liable for the payment of a carbon price.

  • compliance e AEO

    CBAM Finland

    The Finnish customs authority is the competent office for the management of the obligations related to the carbon border adjustment mechanism. Moreover the Finnish Ministry of Economic Affairs and Employment has appointed a working group with a term from 23 January 2023 to 31 December 2024. The group will deal with the organisation of the necessary administration and the needs to amend legislation, as well as any detailed regulations on the matter from the EU.

  • 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…

  • circular economy,  compliance e AEO

    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…

  • Uncategorized

    The next Union Customs code and the customs action plan

    The new Union Customs Code is the answer to CAP (Customs Action Plan) by which the EU reacts to this problem: the current customs system is burdensome for legitimate trade. And customs authorities struggle in their mission to protect the EU, its financial interests, citizens, enterprises, the Single Market, and the environment. In particular, there are the points highlighted: Customs authorities struggle in their mission to protect the EU; Compliance with customs formalities is burdensome for legitimate trade; The customs model is not fit for e-commerce; Limited data quality, access, and analysis; Member States diverge significantly in the application of the customs rules. In particular, the working document reports that:…

  • circular economy,  compliance e AEO

    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…

  • circular economy,  compliance e AEO

    CBAM ,climate mitigation, Q&A

    The European Commission released on 10.05.2023 a memo with “Questions and Answers: Carbon Border Adjustment Mechanism (CBAM)”. In this documenti t is analysed the following topic: “…How will you engage with third countries and industry going forward?…”.  The answer is that: “… When preparing the CBAM proposal, the Commission already consulted stakeholders widely, both through an open public consultation and more targeted consultations. In addition, the Commission engaged in extensive bilateral consultations with public authorities in EU and non-EU countries, business associations, individual companies and NGOs. Targeted consultations were also undertaken with senior managers and associations from the basic materials sectors, manufacturers, NGOs and policymakers. During this transition period we…

  • circular economy,  compliance e AEO

    ETS, CBAM and carbon leakage

    The European Commission in its memo published on May 2023 answers to this question: “…Isn’t carbon leakage already addressed by the Emissions Trading System?...” in the following way: “… The EU’s Emissions Trading System (ETS) is the world’s first international emissions trading scheme and the EU’s flagship policy to combat climate change. It sets a cap on the amount of greenhouse gas emissions that can be released from industrial installations in certain sectors. Allowances must be bought on the ETS trading market, though a certain number of free allowances is distributed to prevent carbon leakage. That system has been effective in addressing the risk of leakage, but it also dampens…

  • circular economy,  compliance e AEO,  energie rinnovabili

    EU, Carbon Border Adjustment Mechanism: how it does work?

    The European Commission released on 10.05.2023 a memo with “Questions and Answers: Carbon Border Adjustment Mechanism (CBAM)”. The second question is “How will the CBAM work?…” The answer is “…Designed in compliance with World Trade Organization (WTO) rules and other  international obligations of the EU, the CBAM system will work as follows: • As from the CBAM’s entry into force in 2026, EU importers will buy carbon certificates corresponding to the carbon price that would have been paid, had the goods been produced under the EU’s carbon pricing rules; Conversely, once a non-EU producer can show that they have already paid a price for the carbon used in the production…

  • circular economy,  compliance e AEO

    UE, CBAM Question and answers

    The European Commission released on 10.05.2023 a memo with “Questions and Answers: Carbon Border Adjustment Mechanism (CBAM)”. The first question is “…Why is the EU putting in place a Carbon Border Adjustment Mechanism?…” The EU is at the forefront of international efforts to fight climate change. Indeed, the EU Commission added “…The European  Green Deal set out a clear path towards realising the EU’s ambitious target of a 55% reduction in carbon emissions compared to 1990 levels by 2030, and to become a climate-neutral continent by 2050. In July 2021, the Commission made its Fit for 55 policy proposals to turn this ambition into reality, further establishing the EU as…