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…)

TRANSFER OF ELECTRICITY AND NATURAL GAS TO FINAL CONSUMERS

The work of simplifying the obligations by the customs authorities continues: starting from 1 January 2022, the payments of the down payment instalments and any debit balance, due by the sellers of electricity and natural gas to the final consumers, will no longer have to be broken down by provincial supply area.

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