Of import VAT, customs duties and dual preliminarity: Order no. 18284/2024 of the Civil United Sections of the Italian Supreme Court

  Abstract While taking a (definitive?) stance on the difference between import VAT and customs duties, the Italian Supreme Court failed to appreciate the … added value of the “EU route” ex Article 267 TFEU in a case of dual preliminarity. The Italian Constitutional Court, therefore, will have to assess the legitimacy of the compulsory confiscation ex Article 70 DPR 633/1972 and Article 3 [...]

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