- The Italian Supreme Court (Cassazione) issued ruling n. 43140, affirming that import VAT, although not part of customs obligations, is considered a tax due during customs operations.
- This ruling aligns with Article 70 of DPR n. 633/1972, which subjects import VAT to customs duties regulations.
- The debate regarding the classification of import VAT and the “stazione sperimentale carta” contribution has been resolved by the enactment of DLgs. n. 141/2024, effective from October 4, 2024, which includes VAT within customs duties, with some exceptions.
- A legal representative of a company was accused of smuggling for providing false commercial documentation, leading to ideologically false customs declarations and evasion of customs duties (VAT and contribution).
- The accusation involved imported goods from China, declared under CFR terms, while they should have been declared under FOB terms, affecting the VAT calculation.
- The case highlighted the failure to pay VAT on actual transportation costs, which, when classified under customs duties, constitutes the crime of smuggling, resulting in the seizure and confiscation of goods.
Source: eutekne.info
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.
