In a judgment that has recently become final, the Friuli Venezia Giulia Commissione Tributaria Regionale (Regional Tax Court) has further confirmed the continuing validity of the special rules governing the free zones of the port of Trieste, which override the national legislation that has subsequently intervened. The judgment underlines that the Free Port of Trieste is “an area subject to specific regulation, having its roots in the 1947 Paris Peace Treaty and in the subsequent integration and implementation measures. The intention of these rules was to create a free trade area within the Port of Trieste, an area open to international maritime traffic, exempting it from the imposition of customs duties or other equivalent taxes on goods. Therefore, there is an exemption from customs duties and from any other burden imposed on goods, with the aim of encouraging the import and export and the increase in the volume of all traffic within the Port itself, whose special legislation is destined to override other possibly conflicting legislation”.
In a moment of renewed interest in the Free Port of Trieste, also the Courts are acknowledging the importance of accepting the regulatory sources governing it.
(Massimo Campailla – massimo.campailla@studiozunarelli.com )
