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Categorie Normative

Categorie Normative

Decree-Law No. 42 of 2026 containing “Urgent provisions regarding oil prices in connection with the crisis on international markets, as well as measures to support businesses”
Decree-Law No. 33 of 18 March 2026 containing “Urgent provisions regarding oil prices in connection with the crisis on international markets” 33
Circular No. 8/2026 of the Customs and Monopolies Agency concerning the “Decree of the Minister of Economy and Finance of 29 December 2025 – procedures for the application of excise duty on natural gas. Explanation of the main implementing provisions”.Circolare Agenzia delle Dogane e dei Monopoli n. 8/2026
Interministerial Decree of 18 March 2026 on the “Temporary adjustment of excise duty rates”Decreto interministeriale 18 marzo 2026
AGCM Resolution of 27 January 2026 ‘Implementing regulation on legality ratings’
Circular of the Customs and Monopolies Agency No. 5/2026 of 17 February 2026 on the ‘Implementation of Regulation (EU) 2026/261 of the European Parliament and of the Council on the phasing out of imports of Russian natural gas’.
Note from the Customs and Monopolies Agency Prot. 746844/RU dated 27/11/2025 concerning ‘Lubricating oils, change in the contribution pursuant to Article 236, paragraph 7, of Legislative Decree No. 152/2006 – effective 1 December 2025. Information notice’.
ADM Circular No. 31/2025 of 1 December 2025 concerning ‘Implementation of Article 3 of Legislative Decree No. 43 of 28 March 2025. Amendments to the tax regulations governing HVO and biodiesel. Operating instructions.’
Circular from the Customs and Monopolies Agency Ref. 840670 of 17 December 2025 concerning ‘Monthly communications of the quantities of natural gas and electricity invoiced by the parties subject to the obligation referred to in Article 12, paragraph 1, letter b) of Decree Law 124/2019 (so-called Vendors). Information notice.’
Legislative Decree No. 192 of 18 December 2025, containing ‘Supplementary and corrective provisions concerning IRPEF and IRES, international taxation, inheritance and gift tax and registration tax, as well as amendments to the statute of taxpayers’ rights and the consolidated texts on administrative and criminal tax penalties, minor tax revenues, tax justice and payments and collection’ 192
Decree of the Ministry of Economy and Finance of 29 December 2025 on ‘Methods of applying excise duty on natural gas’
Law of 30 December 2025 on the ‘State budget for the financial year 2026 and multi-year budget for the three-year period 2026-2028’
Circular from the Customs and Monopolies Agency No. 2/2026 concerning ‘Tax supervision of alcohol-producing raw materials derived from waste recovery (’End of Waste‘). Regulations governing storage and circulation.’
Circular from the Customs and Monopolies Agency No. 38/2025 concerning ‘Customs offences – Procedures for voluntary disclosure’.
Note from the Customs and Monopolies Agency ref. 43715 of 22/01/2026 concerning “Legislative Decree no. 504 of 26/10/1995. Point 9, Table A – clarifications following the amendments introduced by Legislative Decree No. 43 of 28 March 2025. Clarifications Circular No. 13/2025′.
Decree of the Ministry of Infrastructure and Transport of 7 August 2025 containing ‘Provisions for the allocation of financial resources for investments made by companies engaged in road haulage on behalf of third parties that intend to proceed with the process of upgrading their vehicle fleets to make them more environmentally sustainable
Circolare dell’ dell’Agenzia delle Dogane e dei Monopoli Prot. 621477/RU del 1 Ottobre 2025 recante “Circolare n. 26/2025 – Impiego agevolato ai sensi del punto 3 della tabella A allegata al D.lgs. n. 504/1995. DM 05/10/2023, n. 171, di modifica del DM 15/12/2015, n. 225.

Circolare dell’ dell’Agenzia delle Dogane e dei Monopoli Prot. 621477/RU del 1 Ottobre 2025 recante “Circolare n. 26/2025 - Impiego agevolato ai sensi del punto 3 della tabella A allegata al D.lgs. n. 504/1995. DM 05/10/2023, n. 171, di modifica del DM 15/12/2015, n. 225. Carburanti ed oli lubrificanti esenti per la navigazione marittima. Circolare 11/2024. Chiarimenti.

ADM Note Prot. 611759/RU of 26 June 2025
Circular of the Customs and Monopolies Agency No. 24/2025 of 10/9/2025 ‘National provisions supplementing the Union Customs Code – Bill of lading – Clarifications (Articles 61 and 62)
Circular No. 23/2025 of the Customs and Monopolies Agency, ref. 563576 of 02/09/2025 ‘Reduction and exemption of guarantees. Operating instructions for the correct application of Director’s Decision ref. 562593 of 01/09/2025
Directorate Decision of the Customs and Monopolies Agency Prot. 591323 of 16/09/2025 ‘Extension of the effective date of the obligation to submit the national e-DAS for LPG and the e-AD for lubricating oils and bitumen
Circular No. 22/2025 of the Customs and Monopolies Agency, ref. 563053 of 02/09/2025 ‘Direct representation in customs matters’
Directorate Decision of the Customs and Monopolies Agency ref. 533731 of 08/08/2025 ‘Handling of requests for legal advice’
Directorial Decision of the Customs and Monopolies Agency ref. 562593 of 01/09/2025 ‘Conditions and criteria for the issue of authorisation for the reduction or exemption of customs duties, relating solely to national taxation’.
Directorial Decision of the Customs and Monopolies Agency ref. 533731 of 08/08/2025 ‘Requests for legal advice’.
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Customs and Monopolies Agency Note of 31 March 2025 on ‘Completed update of ghost station operating licences following the entry into force of Regulation (EU) 2522 of 23 September 2024. Disclosure.’.
Circular of the Customs and Monopolies Agency No. 14/2025 of June 17, 2025 on “LEGISLATIVE DECREE JUNE 12, 2025, NO. 81 – SUPPLEMENTARY AND CORRECTIVE PROVISIONS IN THE MATTER OF TRIBUTE FULFILMENTS, BIENNIAL PREVENTION AGREEMENT, TRIBUTARY JUSTICE AND TRIBUTARY SANCTIONS – AMENDMENTS TO LEGISLATIVE DECREE. LEGISLATIVE DECREE NO. 141 OF SEPTEMBER 26, 2024, ON “NATIONAL PROVISIONS SUPPLEMENTARY TO THE CUSTOMS CODE OF THE UNION AND REVISION OF THE SYSTEM OF SANCTIONS IN THE FIELD OF EXCISE DUTIES AND OTHER INDIRECT TAXES ON PRODUCTION AND CONSUMPTION”
Decreto legislativo 28 marzo 2025, n. 43 recante “Revisione delle disposizioni in materia di accise”
Nota Agenzia delle Dogane e dei Monopoli Prot. 195193/RU del 28 marzo 2025

Nota Agenzia delle Dogane e dei Monopoli Prot. 195193/RU del 28 marzo 2025 recante “Decreto Legislativo n. 504/95. Art. 24-ter. Punto 4-bis della Tabella A. Benefici sul gasolio commerciale utilizzato nel settore del trasporto. Rimborso sui quantitativi di prodotto consumati nel primo trimestre 2025. Informativa.”

Resolution of the Transportation Regulatory Authority Dec. 6, 2024
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