Time limit for Customs assessment: term of 7 years in case of crime
The 2018 European law strengthens the powers of the Customs Agency by extending the customs verification terms to seven years, in the event of a criminal offense (Article 12, Law 3 May 2019, No. 37). The new regulation expands the risk of disputes for those working in import-export. Compared to the current term, the deadline for assessment has more than doubled, with an expansion of the uncertainty relating to the operations already carried out and the obligation for customs intermediaries, to keep the documentation concerning the transactions (exchange mail, contracts, etc.) for at least seven years. Another issue concerns the [...]
The Italian Supreme Court ruled on the Local Property tax concerning the state property concessions
The Italian Supreme Court, by sentence April 12th, 2019, no. 10287, has admitted the claim lodged by Armella & Associati Law Firm, as lawyer of the Municipality of Genoa, ruling on a controversial issue, which is characterize by a divergent implementation on the Italian territory. The Court ruled that the uncovered areas of a harbor terminal, destined to entrepreneurial and income-generating activities, constitute real estate units subject to Local Property Tax “ICI” . The Supreme Court clarified that also the quays of the maritime domain, affected by concessions by the Harbor Authority, cannot be considered as public service goods and, [...]
Stop all’uso delle banche dati per rettificare il valore doganale
La Suprema Corte (sentenza 17 gennaio 2019, n. 1115) ha accolto le ragioni di una nota casa di spedizioni internazionali, ritenendo necessario il contraddittorio preventivo tra Dogana e operatore quando la rettifica riguarda il valore di transazione della merce importata. La sentenza della Cassazione esprime principi di particolare interesse sul tema e offre lo spunto per precisare i presupposti che legittimano la rideterminazione del valore da parte dell’Amministrazione, con particolare attenzione all’utilizzo dei dati statistici raccolti in banche dati. Nel caso di specie, l’Ufficio ha rideterminato il valore di transazione utilizzando unicamente i valori espressi dalla propria banca dati. Tale [...]
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