The Firm has assisted a customs broker ‒ who acted as indirect representative ‒ in challenging an assessment notice concerning customs duties. The Customs Authority maintained that the requirements for the enjoyment of tariff benefits had not been met, as the imported goods had certificates of origin Form AA which did not comply with those provided by Community legislation. For this reason, Customs had requested the Authorities of the exporting country to check the certificates. After checking them, the latter had forwarded ex-post replacement certificates legitimating the exemption.
The Commissione Tributaria Provinciale (Italian Tax Court of First instance) granted the appeal filed on behalf of the customs broker, stating that the new Form A certificates, although issued ex post, could be used in support of the taxpayer. The Commissione Tributaria Regionale (Tax Court of Appeal) later upheld the decision of the Court of first instance. However, the Customs Agency brought the case before the Corte di Cassazione. The appeal was dismissed. The Italian Supreme Court considered the Customs’ arguments to be groundless, thereby admitting the production of ex-post certificates of origin. The Court specified that substitutability of the certificates of origin with others ‒ the details of which are coinciding ‒ does not exclude the certified nature of the certificates. It is in fact a kind of renewal of the title of legitimation which retains its original features. The Court also stated that the belated response of the Authority of the exporting country in relation to the conformity of the certificates (which should arrive within four months) does not result in the loss of the tariff benefits. The belated response does not prevent the Authority of the importing country from determining the application of the tariff benefits.
(Trieste Office – Massimo Campailla and Federica Fantuzzi – 0039 (0)40 7600281)
