Customs Duties and Excises

Customs Duties and Excises

TOur Firm provides advisory and representation services through the preparation of studies and opinions, as well as through expert advocacy in tax ruling procedures across all levels of litigation, from Tax Courts to national and European High Courts in matters relating to Customs Duties and Excises, including:

  • customs regime of goods and relative preferential regimes;
  • determination of market value upon arrival at customs;
  • customs suspension;
  • tax warehouses regimes;
  • excises on the production and the marketing of electricity, as well as energy products and relative reductions;
  • implementation of excises on decreases and excesses of energy products;
  • determination of sanctions;

Additionally, the Firm provides assistance in:

  • drafting of proposals of changes in legislation or projects regarding customs duties and excises reforms, drawing on our competences acquired during our activities within the commissions dealing with the drafting of legislative texts and in favor of trade associations and institutions;
  • promotion of constitutional legitimacy matters before the Constitutional Court, preliminary judicial questions or proceedings against decisions of the European Commission and before the Court of Justice, infringement proceedings before the European Commission and appeals for ECHR.