The Italian legislation on excise duties, and in particular Article 24 of Legislative Decree no. 504 of 26 October 1995 (hereinafter, “the Italian Excise Duties Act”) that provides an exemption for fuels used for navigation in general with the carve-out of recreational shipping, has been considered incompatible with EU law by the EU Commission recently….

According to l’Echo of July 31st 2020, relying on information published in the magazine Paperjam, the Grand Duchy of Luxembourg has not yet paid Belgium 90 million Euros that had to be transferred before the end of March 2020. This sum is due pursuant to a clearing procedure of VAT and excises collected by the…

The Court of Cassation (the Italian Supreme Court), in recent judgment no. 14983 of 15 July 2020, has set forth the principle of law that, as regards excise duties, the omission of a formal compliance requirement (notably, sending a monthly declaration to the Italian Customs Agency) does not preclude the application of a subsidized tax…