Analysis of Judgment No. 22307 of 2024: Intra-Community Supply and Customs Stamp

Judgment No. 22307 of August 7, 2024, issued by the Court of Cassation, addresses a matter of significant importance in the field of intra-community supplies of alcoholic beverages under VAT exemption and excise duty suspension. Specifically, the Court ruled on the suitability of the customs stamp on the third accompanying administrative document (DAA3) as proof of goods delivery. This decision, in addition to clarifying regulatory aspects, has profound implications for companies involved in the trade of alcoholic products.

Regulatory Context

Intra-community supplies of alcoholic products are governed by specific national and European regulations, including Legislative Decree No. 504 of 1995, which governs excise duties. The regulations stipulate that such operations may benefit from tax exemptions, provided there is adequate proof of delivery of the goods to the destination customs warehouse.

The Judicial Case

In the case at hand, the financial administration contested the existence of the supply operations, deeming the submitted documentation insufficient. The Court reiterated a fundamental principle, highlighting that the mere customs stamp cannot be considered sufficient proof in the absence of the completion of the clearance procedure.

In general. Regarding intra-community supplies of alcoholic products under VAT exemption and excise duty suspension pursuant to Articles 6 et seq. of Legislative Decree No. 504 of 1995, contested by the financial administration as non-existent, the customs stamp on the third accompanying administrative document (DAA3) is not suitable for attesting to the delivery of the goods at the destination customs warehouse, in the absence of the completion of the clearance procedure.

This statement underscores the importance of correctly following the procedures provided by law, so that companies do not encounter problems related to demonstrating the legitimacy of their commercial operations.

Practical Implications for Companies

Companies operating in the alcoholic beverage sector must pay attention to several aspects, including:

• Correct and complete documentation for intra-community operations.
• Compliance with current tax and customs regulations.
• Verification of the completion of clearance procedures.

The judgment represents an important guide for companies, which must ensure that all stages of their operations are documented and verified, thus avoiding penalties and disputes with the financial administration.

Conclusions

In conclusion, judgment No. 22307 of 2024 offers an important reflection on the requirements necessary to prove the delivery of goods in intra-community supply operations. Companies must be aware of the regulations and procedures to follow to avoid legal and fiscal problems. Adequate documentation and compliance with regulations are key elements for effective and compliant commercial management.