Considerations on COM(2018)261 - 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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dossier COM(2018)261 - Inclusion of the Italian municipality of Campione d’Italia and the Italian waters of Lake Lugano in the customs territory of ...
document COM(2018)261 EN
date February 18, 2019
 
table>(1)By its letter of 18 July 2017, Italy requested that the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano be included in the customs territory of the Union as defined in Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) as well as in the territorial scope of Council Directive 2008/118/EC (4) for the purposes of excise duty, whilst leaving those territories outside the territorial scope of Council Directive 2006/112/EC (5) for the purposes of value added tax.
(2)The Italian municipality of Campione d'Italia, an Italian exclave in the territory of Switzerland, and the Italian waters of Lake Lugano should be included in the customs territory of the Union because the historical reasons justifying the exclusion of those territories, such as their isolation and economic disadvantages, no longer apply. For the same reasons, those territories should be included in the territorial application of Directive 2008/118/EC.

(3)However, Italy wants to continue the exclusion of those territories from the territorial application of Directive 2006/112/EC, as this is essential to maintain a level playing field between economic operators established in Switzerland and in the Italian municipality of Campione d'Italia through the application of a local indirect taxation regime in line with the Swiss value added tax system.

(4)This Directive should be strictly linked to Regulation (EU) 2019/474 of the European Parliament and of the Council (6). Therefore, the national transposition measures necessary to comply with this Directive should apply from the date of application of that Regulation.

(5)Directives 2006/112/EC and 2008/118/EC should therefore be amended accordingly,