• compliance e AEO

    EU Parliament is ready to negotiate for EUDR simplification

    EU Parliament, after the vote held on Wendsday 26 November 2025, is ready to  start negotiations with member states on the final shape of the law, which has to be endorsed by both Parliament and the Council and published in the EU Official Journal before the end of 2025, for the one-year delay to enter into force. One year postponement for all companies; Simplification of due diligence requirements. The text of the changes “Amendments adopted by the European Parliament on 26 November 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/1115 as regards certain obligations of operators and traders (COM(2025)0652…

  • compliance e AEO

    “A simpler and faster Europe: Portfolio Communication on implementation and simplification and the next policy for SME and CBAM

    The  communication  made by EU Commission “A simpler and  faster Europe: Portfolio Communication on implementation  and simplification”provides some simplifications on the CBAM obligations management. About this topic, the mentioned communication wrote that the CBAM should be simplified and eased for the SME ans small importers. Indeed, it is written: “ Omnibus package on sustainability. This proposal will cover a far-reaching simplification in the fields of sustainable finance reporting, sustainability due diligence and taxonomy. It will ensure better alignment of the requirements with the needs of investors, proportionate timelines, financial metrics that do not discourage investments in smaller companies in transition, and obligations proportionate to the scale of activities of different…

  • compliance e AEO,  valore in dogana

    Customs value simplification: some thoughts about the TAXUD guidance “valuation simplification under article 73 UCC and article 71 UCC DA”

    The customs valuation, together with classification and origin, is one of the three pillars of the customs obligation and its management can be simplified; in this area, of course, the customs value agreement is the main tool to manage in a simplified way this matter.  As recalled in the TAXUD guidance VALUATION SIMPLIFICATION UNDER ARTICLE 73 UCC AND ARTICLE 71 UCC DA, the article 73 of the Union customs code, lays down that “…The customs authorities may, upon application, authorise that the following amounts be determined on the basis of specific criteria, where they are not quantifiable on the date  on which the customs declaration is accepted: (a) amounts which…