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Italian Supreme Court: the interpretation of laws contained in administrative circulars and resolutions is not binding neither for taxpayers, nor for the judges

The Italian Supreme Court, with Decision n. 237 of 9 January 2009 re-affirms a principle stated in a previous ruling (Decision n. 23031 of 9 October 2007), according to which circulars and resolutions adopted by the tax administration and interpreting whatever tax provision, are not binding, as they must be regarded only as an advise of the financial administration on the controversial issue. The Supreme Court therefore, in the new ruling reiterates that circulars and resolutions, even if providing instructions or directives to the dependent offices, can be disapplied by the latter, as well as by taxpayers.

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Classification of multi-function apparatus: the European Court of Justice provides some clarifications

The European Court of Justice (ECJ), with the judgment of the Third Chamber of 11 December 2008 (published into the Official Journal of the European Union C 32 of 7.2.2009), issued on the basis of a request for preliminary ruling submitted by the Tribunal d'instance du VIIe arrondissement of Paris within the joined cases “Kip Europe SA, Kip (UK) Ltd, Caretrex Logistiek BV, Utax GmbH” (C-362/07) and “Hewlett Packard International SARL” (C-363/07) v/ Administration des douanes — Direction Générale des douanes et droits indirects, provides some explanations about the classification in the Combined Nomenclature (CN) of multi-function apparatus made up of a laser printer module and a scanner module.

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Common rules for imports from certain third countries: Ukraine out of the list of former Communist countries

With Regulation (EC) n° 519/94, repeatedly amended since its adoption, the EU Council has adopted common rules for imports from certain third countries qualified as "former Communist Countries" (Armenia, Azerbaigian, Bielorussia, North Corea, Kazakistan, Russia, Tagikistan, Turkmenistan, Ukraine, Uzbekistan, Vietnam). Such Regulation introduces also a series of specific provisions aimed to facilitate the activation of vigilance and safeguard measures with regard to the above  Countries.  

The Commission Regulation (EC) n° 110/2009 of 5 February 2009, taking into account the recent Ukranian membership to the World Trade Organisation (WTO) – 16 May 2008 - provides the removal of Ukraine from Annex I to Regulation (EC) N° 519/94 and therefore excluded from the application of such Regulation.

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"Beemsterboer" Decision, the EU Commission issues guidelines on the interpretation of the art. 220 (2) (b) CCC

The Italian Customs administration, with the notice n. 67734/08/RU of 30/01/2009 announces that the European Commission, with the document TAXUD/2006/1222 has provided some guidelines regarding the interpretation of art. 220, par. 2. point b) of the Community Customs Code (CCC) i.e. the ECC Regulation n. 2913/1992, concerning customs duties not entered in the accounts as a result of an error of the customs authorities. Such comments have been introduced following the decision "Beemsterboer" (European Court of Justice, Decision 9 March 2006, Case C-293/04).

The case regarded a post-clearance recovery of import duties under art. 220 (2) (b) of the CCC.

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Definitive anti-dumping duty imposed on imports of certain iron or steel fasteners originating in China

The Council Regulation (EC) No 91/2009 of 26 January 2009 has imposed a definitive anti-dumping duty on certain iron or steel fasteners, other than of stainless steel and, more precisely, on: wood screws (excluding coach screws), self-tapping screws, other screws and bolts with heads (whether or not with their nuts or washers, but excluding screws turned from bars, rods, profiles or wire, of solid section, of a shank thickness not exceeding 6 mm and excluding screws and bolts for fixing railway track construction material), and washers, originating in the People's Republic of China, falling within the following CN codes:

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