Considering the difficulties encountered by the customs administrations of certain member States in issuing AEO certificates within the prescribed 90-calendar days period (extensible, where particular problems in the auditing process occur, to further 30 days), as set forth in Article 14 o, par. 2, of the EEC Regulation N. 2454/93, the European Commission has decided to adopt a new Regulation (EU Reg. N. 97/2010 of 9 March 2010), amending the above article and extending the deadline for the release (or denial) of the AEO certificate to 120 calendar days, extensible to further 60 days.

As of 2^nd January 2010, the Italian Customs Agency guarantees the issuing of the AEO certificate within 90 calendar days + a further 30-days extension (therefore, in a maximum period of 120 days), with the "Regulation establishing deadlines and responsibles for administrative proceeding falling within its competence" of 16 December 2008. The deadline for the issuing of the AEO certificate in Italy will continue therefore to be 90 days from the request, unless admentments to such regulation.

On Thursday 16 February the testing phase of the on-line tax litigation will start in Italy. Such mechanism will allow - through the electronic interaction of tax litigation procedures, the Certified Electronic Mail (PEC) and the digital signature - the on-line lodgement of petitions and other pleadings to the Tax Courts, as well as the on-line consultation of the case file and the electronic transmission of decisions issued by tax Courts.