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Accise, compliance 231/01
La delega fiscale, come noto, intende introdurre nel sistema di compliance del Dlgs 231/2001 i reati legati alle accise e imposte di consumo. Alla luce di questa disposizione, le fattispecie, disciplinate dal TUA (d.lgs 504/1995) da considerare sono: articolo 40: “Sottrazione all’accertamento o al pagamento dell’accisa sugli prodotti energetici”; articolo 41: “Fabbricazione clandestina di alcole e di bevande alcoliche”; articolo 42: “Associazione a scopo di fabbricazione clandestina di alcole e di bevande alcoliche”; articolo 43: “Sottrazione all’accertamento ed al pagamento dell’accisa sull’alcole e sulle bevande alcoliche”; articolo 46: “Alterazione di congegni, impronte e contrassegni”; articolo 47: “Deficienze ed eccedenze nel deposito e nella circolazione dei prodotti soggetti ad accisa”; articolo…
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Accise e D.lgs 231
Il disegno di legge “Delega al Governo per la riforma fiscale” prevede l’ampliamento della lista dei “reato presupposto” contenuti nel d.lgs. n. 231 del 2001, che disciplina la responsabilità amministrativa delle persone giuridiche, delle società e delle associazioni, introducendovi gli illeciti in materia di accise, previsti dal Testo unico n. 504 del 1995 (TUA). Si tratta, in altre parole, di una forma di compliance che gioca un ruolo centrale nella gestione dell’AEO.
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Raw materials: due diligence of the importer
As we indicated , on 16.03.2023, the European Commission (“Commission”) proposed a set of actions in order to ensure the European Union’s secure and sustainable access to critical raw materials, which is essential for the European Union to succeed in its green and digital transitions (for example: chemicals for the batteries). The Proposed Regulation aims to address supply risks in critical raw materials by (i) building the European Union’s capacity to supply critical raw materials through extraction, processing and recycling; (ii) diversifying external supplies of those materials; (iii) monitoring and mitigating existing and future supply risks; and (iv) ensuring the free movement of critical raw materials in the…
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Italy, AEO and whistleblowing
The self-assessment questionnaire for the AEO the requires, among other data, some information about the internal management of the whistleblowing for customs topics. It should be up-date in the light of Legislative Decree no. 24/2023 (the Italian Whistleblowing Legislation) implementing EU Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (the EU Whistleblowing Directive). The Italian whistleblowing legislation aims at protecting those who report violations of EU law and expanding the scope of the EU Whistleblowing Directive breaches of national legislation.
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EU critical raw materials act: the next steps of the EU green transition
The critical raw materials act announced on 16.03.2023 by the EU Commission is a comprehensive set of actions to ensure the EU’s access to a secure, diversified, affordable and sustainable supply of critical raw materials. The need of the EU is to mitigate the risks for supply chains related to such strategic dependencies to enhance its economic resilience; indeed, this can put at risk the EU’s efforts to meet its climate and digital objectives. This act: lists the critical raw materials( based on the final report “ Study on the Critical Raw Materials for the EU 2023”) and set up the following objectives: diversify the EU supply at least 10%…
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CBAM some customs implications
As already indicated, on October 2023 will partially enter into force the CBAM (carbon border adjustment mechanism), according to article 36 paragraph 3 of the “Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustement mechanism (COM(2021)0564 – C9-0328/2021 – 2021/0214(COD))” published on 8.02.2023 for which“…(a) Articles 5 and 17 shall apply from 31 December 2024. (b) Articles 2(2), 4, 6, 7, 8, 9, 14, 15, 16, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 31 shall apply from 1 January 2026. (c) Articles 33, 34 and 35(1), (2), (3), (4), (6) and (7) shall apply until 31 December 2025…”. From a customs point of…
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Conditions and data for the approved exporter in the EU
How can you boost your export? With the approved exporter? OK but which are the requirements to become approved exporter? According to the “ Guidance on Approved Exporters” of TAXUD the prerequirements are: frequency of consignments (except for the FTA with South Corea); the exporter should be known as reliable. A condition may be that he must not be subject to bankruptcy proceedings or being in arrears of customs duties and taxes; Any product can be covered by the authorisation where it is originating in the framework of the preferential arrangement concerned and benefits from a preferential duty rate The economic operator has to provide with these data: Data relating…
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EU Guidance on Approved Exporters
Who is the approved exporter? The approved exporter is an economic operator-based in the EU- which is authorized to certify the preferential origin himself by including a specific declaration on the invoice or another commercial document identifying the exported products. It is a status which allows: a) time saving; b) boost your export. The economic operator can be either manufacturer or trader. Except for the FTA with the South Korea which provides with only the approved exporter, it is an alternative way to prove the preferential origin status instead of applying upon each export for issue of a movement certificate EUR.1 The application for the approved exporter status is a…
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CBAM, customs classification and HS code
Which are the goods covered by the CBAM? The Annex I of the regulation (proposal) lists the main categories of goods with the HS codes and the greenhouses gases related. The list, below summarized, recalls the main role played by the customs classification which is one of the three pillars (with value and origin) of the customs obligation. In other words, we have to take care of our classification becuase: a) we risk infrigement of CBAM rules; b) reduce our “reliability” (if AEO). We have to: a) monitor the internal process of customs classification; b) check the customs classification made in our behalf by other entities; c) discrepancies and audit…
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CBAM, customs compliance and AEO: for a deeper analysis
The proposal of regulation on CBAM (Carbon border Adjustment Mechanism) at its article n.5 lists the requirements that should be meet to become an “authorized declarant” and, in other words, the owner of a specific authorization. In particular, the mentioned article: Specifies that the authorization must be released before the lodgment of the customs declaration. Only for the import of electricity is provided a derogation; The application for an authorization has to include: 1) name, addresses and contact information; 2) EORI number; 3) main economic activity carried out in the Union; 4) certification that the declarant is not subject to an outstanding recovery order for national tax debts; 5)…