Morri Rossetti against the Customs Agency concerning the time-limit laid down in Article 14 of the Consolidated Law on Tariffs and Trade.

Morri Rossetti - with Mr. Fabrizio Pacchiarotti, partner of the Firm, and senior associates Mr. Davide Rizzo and Mr. Francesco Naio - assisted a leading Italian group operating in the energy sector against the Italian Customs Agency, in order to obtain full recognition of its credit rights arising from an overpayment of excise duties made during its business activity.

In particular, following the cessation of its activity in the specific territorial area of competence of the Customs, the company had requested the reimbursement of the higher excise duty on electricity paid over the years due to the particular system of self-assessment of the aforementioned tax.

The Customs, however, refused the request, claiming that the right had lapsed due to a particular interpretation provided by many local offices concerning the starting point of the two-year period for requesting a refund provided for in Article 14 of the TUA.

The Customs Office, on behalf of its client, contested the interpretation provided by the Office, requesting a different reading of the above mentioned provision, which would make the two-year time limit start from the moment when the company ceased its activity in the above mentioned local area, since only from that moment the taxpayer could no longer make use of the special system of monthly payments and adjustments provided for by the TUA.

The Customs Office involved in the proceedings, accepting the different and more convincing interpretation of the rule provided by the Firm, ordered the annulment of the refusal in self-defence, recognising in full the credit originally requested for refund by the Company.