- A new reform of the customs sector has been introduced in Italy with the publication of Legislative Decree no. 141/2024
- The reform addresses changes in international trade and aligns national legislation with EU law
- The nature of import VAT is clarified in the new legislation, treating it as a border tax similar to customs duties
- Exceptions to import VAT as a border tax include goods placed in free circulation for later consumption in another EU member state, and goods placed in free circulation under a different customs regime
- The reform ends a long-standing debate on whether import VAT should be considered an internal tax or a customs duty
- The European Court of Justice and the Italian Supreme Court have both affirmed the internal tax nature of import VAT, despite similarities to customs duties in collection methods.
Source: ayming.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
