EXCISE DUTIES, THE EU COURT REPRIMANDS ITALY

Italy has violated EU law by exempting from the payment of excise duty on the fuels of private pleasure boats, chartered and used by end users for non-commercial activities; the fact that the rental constitutes a commercial activity for those who make it available to others does not justify the tax exemption in question. (more…)

EU TRADE AGREEMENTS, BENEFITS FOR SMEs

The document, published by the European Parliament, analyzes how free trade agreements can help small and medium enterprises, providing an overview of existing agreements and identifying a classification of key provisions for small and medium enterprises.

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