24/05/2018
VAT AND CUSTOMS

Tax free shopping no stamp at customs

The new version of Otello (Otello 2.0, the system of digitalization of the...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

24/04/2018
VAT AND CUSTOMS

Storage with the customs agency’s approval, a request for tax warehouses or third party warehouses

Those who intend to store their energy products in tax warehouses or at...

AUTHOR: Avv. Vincenzo Cristiano

13/04/2018
VAT AND CUSTOMS

For constructions near the customs line a case-by-case verification

The Customs must carry out an inspection and  apply certain general criteria...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

11/04/2018
VAT AND CUSTOMS

The VAT is illegitimate on royalties, the supreme court versus customs

The tax paid using the reverse charge mechanism, including  following a...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

09/04/2018
VAT AND CUSTOMS

No to separate tracks (in n. 16, pag. 25)

The sixth VAT directive must be interpreted as meaning that if a single...

AUTHOR: Avv. Vincenzo Cristiano

09/04/2018
VAT AND CUSTOMS

System of EU VAT (in nos. 1-2 January 2018)

The European Commission, proposing a sweeping overhaul of the VAT system in the...

AUTHOR: Avv. Vincenzo Cristiano

07/03/2018
VAT AND CUSTOMS

VAT Regime of pharmaceutical payback

Through Law 27.12.2017, no. 205 (Budget Law 2018), the national lawmakers...

AUTHOR: Avv. Vincenzo Cristiano

07/03/2018
VAT AND CUSTOMS

Transport, simplified documents

The use of the electronic transport document (Etd) is subject to authorization...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano

06/03/2018
VAT AND CUSTOMS

Nex customs electronic systems towards the postponement to 2025

Through the proposal for Regulation of 2 March 2018, COM (2018) 85 final, the...

AUTHOR: Dr. Angelo Carlo Colombo, Avv. Vincenzo Cristiano