Summary
This proposal aims to include the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano within the EU customs territory and the scope of excise duties, while maintaining a special local VAT system. 10 25.03.2019
Other
economy
taxation
european union
administrative law
Key points
- The Italian municipality of Campione d’Italia and the waters of Lake Lugano will be included in the EU customs territory.
- EU excise duty regulations will be extended to cover these territories.
- The VAT directive will be adjusted to allow a local tax system that aligns with Swiss standards, ensuring economic fairness.
- The proposed changes are intended to come into force on January 1, 2019.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC
Inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of the Union *
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