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

    Aid of State, hydrogen, PNRR and Italian Scheme

    The European Commission has approved the Italian scheme to support investments for the use of hydrogen in industrial processes. This approval is encompassed into the public policy aiming to foster the green transition towards a net-zero economy, in compliance with the Green Deal Industrial Plan. It is declared in the press release published on 30 January 2024 “…Approved €550 million Italian State aid scheme to support investments for the use of hydrogen in industrial processes to foster the transition to a net-zero economy…”. The EU Commission,  indeed, considered the Italian scheme is necessary, appropriate and proportionate to accelerate the green transition and facilitate the development of certain economic activitiesrequired for…

  • circular economy,  compliance e AEO

    CBAM questions & answers: last updated on 31 January 2024

    On 31 January 2024 EU Commission published the last version of  “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” already released on the 23 January. In particular, the new topics are: QUESTION n.11. Does the CBAM apply to packaging? ANSWER: “…The CBAM reporting obligation applies if the CN code of the packaging is given in the customs declaration and is covered by Annex I to the CBAM Regulation…” QUESTION 12: Does the CBAM apply to goods produced in EU outermost regions, such as Mayotte or La Reunion? ANSWER: “….The CBAM Regulation applies only to CBAM goods originating in third countries and imported into the customs territory of the Union.…

  • compliance e AEO,  made in

    CBAM: questions and answers from EU Commission

    EU Commission on 23 January 2024 updated its “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” and checks the following points: General topics about the CBAM; Reporting aspects, responsabilities, procedures and general issues related; The transitional registry; Methodology for calculationg embedded emission in CBAM goods (cement,fertilizer, electricity, hydrogen, iron, steel, aluminum/steel) Customs and CBAM. Definitve period. For what is concerning, the customs implications of CBAM, the “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” provides with the following answers: QUESTION: Can an importer use different customs representatives for the customs declaration and the CBAM reporting? As regards the reporting requirements applicable during the transitional period, the CBAM Regulation…

  • circular economy,  compliance e AEO,  made in

    Default values, CBAM, AEO and compliance

    The European Commission published the guidelines on “Default values for the transitional period of the CBAM between 1 October 2023 and 31 December 2025.”  By which: Recalls the legal nature of the Carbon Border Adjustment Mechanism (CBAM) which “…is an environmental policy instrument designed to support the EU climate ambitions of achieving a net reduction of greenhouse gas (GHG) emissions of at least 55% by 2030 and of reaching climate neutrality by 2050 at the latest…”; Underlines that the default values are an average of the intensity of the emissions for each categories of commodities covered by the CBAM. Indeed, the guidance provides that “…Default values do play a specific…

  • accise e imposte di consumo,  compliance e AEO,  made in

    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;…

  • compliance e AEO

    CBAM guidance for operators and installations outside the EU

    As we know, since the 1 October 2023  is entered into force the Carbon Border Adjustment Mechanism – CBAM. By means of Guidance document on CBAM implementation for installation operators outside the EU, EU gives some suggestions to the operators of installations outside the European Union. In particular, the Guidance document on CBAM implementation for installation operators outside the EU provides some practical guidelines to the operation of installations outside the European Union. Question n.1 : Are you an operator of an installation producing “CBAM goods”? To answer, the operator has to check: a) the goods produced and exported to EU ( cement, iron and steel, aluminium and some chemical…

  • circular economy,  compliance e AEO

    EU critical raw materials assessed for 2023

    The ecological transition and its customs impacts are affected by the results of the Study on the Critical Raw Materials for the EU 2023- Final Report. This report lists the minerals to be considered as “critical”: Industrial and construction materials: aggregates, baryte, bentonite, borates, diatomite, feldspar, fluorspar, gypsum, kaolin clay, limestone, magnesite, natural graphite, perlite, phosphate rock, phosphorus, potash, silica sand, sulphur, talc; Iron and ferro-alloy materials: chromium, cobalt, manganese, molybdenum, nickel, niobium, tantalum,titanium, titanium metal, tungsten, vanadium; Precious metals: gold, silver, and Platinum Group Metals (iridium, palladium, platinum, rhodium, ruthenium); Rare earths: heavy rare earths – HREE (dysprosium, erbium, europium, gadolinium, holmium, lutetium, terbium, thulium, ytterbium, yttrium); light rare…

  • circular economy,  compliance e AEO

    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%…

  • accise e imposte di consumo,  energie rinnovabili

    Over compensation and aid of State

    The State of aid measure has to cover only the proved costs. The measure: should establish in advance in an objective and trasparent way the parameters; has to require a proper account separation for the costs; should consider the difficulty in making the correct calculation lies not only in identifying true costs but also in taking into account the reaction of beneficiaries. The aid of State should be released for the services and business which are not provided or satisfactorily provided by the market. Therefore, it is necessary to carry out a market survey or analysis to establish what the market fails to supply or offer at the required level…

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

    Guidelines on State aid, hydrogen, synthetic fuels and biofuels

    The business relationships in the EU must be compliant with article 107 of Treaty on the Functioning of the European Union which lays down that: “….any aid granted by a Member State…in any form whatsoever which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods shall, in so far as it affects trade between Member States, be incompatible with the internal market…” and again “…(b) aid to promote the execution of an important project of common European interest or to remedy a serious disturbance in the economy of a Member State; (c) aid to facilitate the development of certain economic activities or of…