Online platforms at the center of the new European customs obligations The European Union has launched a major overhaul of its customs rules in response to the rapid growth of e-commerce and the increasing volume of imports from non-EU countries. The main change concerns the role of digital platforms, which are expected to become the […]
Le piattaforme online al centro dei nuovi obblighi doganali europei L’Unione europea ha avviato una profonda revisione delle regole doganali per rispondere alla crescita dell’e-commerce e all’aumento delle importazioni provenienti da Paesi extra UE. La novità principale riguarda il ruolo delle piattaforme digitali, che dovrebbero diventare i soggetti responsabili delle operazioni di importazione. Sarà quindi […]
Assessment invalid if the rationale changes during the preliminary hearing Article 6-bis of Law 212/2000 obliges the tax authority to state the grounds of an assessment notice taking into account the taxpayer’s observations made during the preliminary hearing. Overcoming the former Article 12(7)—where the Authority could reclassify the claim without further discussion—the new regime makes […]
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