News

VAT warehouses: the Italian Parliament introduces a statutory interpretation of art. 50a, par. 4 of law decree 30 August 1993 n. 331

Thursday, 29 January 2009 12:18

With law 28 January 2009, n. 2, published in the Official Journal of the Italian Republic n. 22 - S.O, of 28 January 2009, the decree 29 November 2008, n. 185, establishing urgent measures of support to families, job, occupation and enterprises, has been converted in law. Among the most interesting news in the tax/customs sector there is the introduction (art. 16) of a provision establishing a statutory interpretation concerning at. 50 bis, par. 4, of d.l. 30 August 1993 n. 331, converted with amendments in law 29 October 1993, n. 427, i.e. the article introducing and regulating VAT warehouses within the Italian legal system.

According to such provsion, the services of consigment to the warehousekeeper referred to in par. 4, point h), d.l. 331/1993 (i.e. provisions of services - processing operations and usual forms of handling included - concerning goods stored in a VAT warehouse, even though not materially performed in the warehouse, but in premises bordering the warehouse site and provided that, in such a case, that thier lenght is not superior to 60 days), are considered as an introduction in the VAT warehouse.

Excises on manufactured tobacco, the EU Commission publishes the updated rates

Wednesday, 28 January 2009 19:26

The European Commission, in collaboration with the member States, has established the "Excise duty tables" indicating the excises (ad valorem and specific) updated to January 2009, that are applied on manufactured tobacco by each member State. Such tables are published twice a year, usually in January and July.

Excises rates applied on alcol beverages, as well as those applied on energetic products and electricity, are available (the relevant rates are updated on July 2008) at the following links:

In the next days also the updated rates on these two categories of goods will be published on the EU Commission General Directorate TAXUD web site.

Milk and milk products: reintroduced the export refunds

Monday, 26 January 2009 17:59

The Ministry of Economic Development – International Trade Dept., General Directorate for the international commercial policy, II^nd Division, with the Notice Prot. 20090006311 of 23.01.2009, announces the publication in the Official Journal of the European Union L.19 of 23.01.2009, of the Commission Regulation (EC) N. 57/2009 of 22 January 2009, reintroducing the export refunds in the milk and milk-products sector, as provided for in Article 164 of the Single CMO Regulation (Regulation (EC) n. 1234/2007). The products concerned are listed in the Annex of the new Regulation and the amount of the refunds are specified in relation to each tariff subheading. The conditions on whose basis the refunds are granted are set forth in Article 3(2) of Commission Regulation (EC) No 1282/2006 (e.g. preparation in an approved establishment and compliance with the identification marking requirements specified in Section I of Annex II to Regulation (EC) No 853/2004).

(continues... in Italian)

Community discipline on textile products gathered in the new Directive 2008/121/CE

Friday, 23 January 2009 11:26

At Community level, the discipline on textile products is contaneid in the Directive 96/74/EC (implemented in Italy with the decree 22 May 1999, n. 194, on textile names) and in the Directive 2001/95/EC on the general security of products (implemented in Italy with the decree 6 September 2005, n. 206). The Community rules on labeling of the fibre mixtures of textile products are set out, on the other hand, in the Directive 96/73/EC on certain methods for the quantitative analysis of binary textile fibre mixtures and in the above Directive n. 96/74/CE on textile names.

At national level, the textile discipline is contained in the above mentioned decrees 22 May 1999, n. 194 and 6 September 2005, n. 206 and in the law 26 November 1973, n. 883 (as amended by the law n. 669 of 04.10.1986), establishing the discipline of names and labelling of textile products and its implementing regulation, adopted with Decree 30 April 1976, n. 515.

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Published the "Prodcom list" of industrial products for 2008

Thursday, 22 January 2009 16:15

In the Official Journal of the European Union, L 18 of 22.1.2009, it has been published the Regulation (CE) N. 36/2009 of Commission of 11 July 2008, establishing the «Prodcom list» of industrial products for 2008 provided for by Council Reg.ulation (EEC) n° 3924/91.

The Regulation (EEC) n. 3924/91, cd. “Prodcom” (Community Production) contains the complex of directives that member States must follow for the statistical observation of their industrial production.

It obliges in particular the Statistic Institutes of each member State, to carry out a survey of their industrial production, so allowing Community Institutions to compare between the EU Countries the data regarding their industrial production and define an harmonised statistical framework of their productive systems and markets.

The relevant information is gathered through special questionnaires and refers to the production and sales data of companies, on a list of about 4500 industrial products and services, named “Prodcom list” - which is defined at Community level too - drafted on the basis of statistical surveys, periodically updated, realised by the EU member States.

(continues ... in Italian)