Council Directive (EU) 2019/475
of 18 February 2019
amending Directives 2006/112/EC and 2008/118/EC as regards the inclusion of the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union and in the territorial application of Directive 2008/118/EC

THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Parliament,
Opinion of 2 October 2018 (not yet published in the Official Journal).
Having regard to the opinion of the European Economic and Social Committee,
Opinion of 11 July 2018 (OJ C 367, 10.10.2018, p. 117).
Acting in accordance with a special legislative procedure,
Whereas:
(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 as well as in the territorial scope of Council Directive 2008/118/EC for the purposes of excise duty, whilst leaving those territories outside the territorial scope of Council Directive 2006/112/EC for the purposes of value added tax.
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(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. Therefore, the national transposition measures necessary to comply with this Directive should apply from the date of application of that Regulation.
Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code (see page 38 in this Official Journal).
(5) Directives 2006/112/EC and 2008/118/EC should therefore be amended accordingly,
HAS ADOPTED THIS DIRECTIVE: