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

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

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.

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Administrative cooperation in the field of value-added tax (VAT): amendments to the Regulation (EC) n. 1798/2003

A common system of administrative cooperation and information exchange amongst the competent authorities of the member States (and between those States and the Commission), was introduced by the EU Council in 1992 - with the Regulation (EEC) n. 218 of 27 January 1992 - to ensure the correct application of VAT and an effective contrast against frauds concerning this tax. Afterwards, such a system was reformed with Regulation (EC) n. 1798/2003 of Council, of 7 October 2003 (and its implementing provisions, adopted with Regulation n. 1925/2004 of 29 October 2004), defining ways of cooperation amongst the Member States' administrative authorities responsible for the application of the legislation in the VAT field, to the supplies of goods and services, intra-Community acquisition of goods and importation of goods. The above Regulations also lay down the rules and procedures enabling the competent authorities of the Member States to cooperate and to exchange with each other any information that may help them to effect a correct assessment of VAT.

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New general arrangements for goods subject to excise

The Council Directive 2008/118/EC of 16 December 2008, concerning the general arrangements for excise duty and repealing Council Directive 92/12/EEC of 25 February 1992 has been published in the Official Journal of the European Union L9 of 14.01.2009 .

The goods interested by the new Directive are the following ones:

  1. energy products and electricity covered by Directive 2003/96/EC;
  2. alcohol and alcoholic beverages covered by Directives 92/83/EEC and 92/84/EEC;
  3. manufactured tobacco covered by Directives 95/59/EC,92/79/EEC and 92/80/EEC.

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Monitoring and publication of the Customs Agency's “rulings”, new instructions from the Central Area

With notice N.1/D of January 12,  2009, the Italian Customs Agency provides new indications concerning the monitoring and publication of the “rulings” issued by the relevant Regional Directions of the Agency. Such instructions will complement those already supplied with the Notices N. 25/D of 19 July 2001 and N. 24/D of 10 August 2007.

The tax “ruling” is a written declaration that taxpayers can require to the Tax or Customs Administration to know its opinion on a particular operation they intend to put into effect, in order to obtain a confirmation - before starting such operation - about its "compliance" with the tax legislation in force. This tool aims therefore to eliminate a situation of uncertainty arising from a doubtful application of a tax rule, through an express request submitted to the administration, in which the taxpayer asks a juridical assessment (and/or in the merit) on the correctness of his conduct, solution or interpretation of the above rules.

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