Il potenziamento dell’armonizzazione dell’imposizione indiretta. Le novità introdotte dalla cd. Direttiva rifusione in materia di accise e le prospettive di riforma alla luce delle criticità ancora presenti

Directive (EU) 2020/262 has introduced important innovations in the field of excise duties, the lowest common denominator of which can be found in the strengthening of the fight against tax evasion. These are significant changes for the entire indirect tax sector. Indeed, the process of harmonizing excise duties has followed different and less incisive stages compared to the one that led to the introduction of VAT. According to the points of contact between the two forms of taxation, the changes introduced today in the field of excise duties can only be welcomed for the virtuous effects that they will indirectly be able to deploy in the fight against tax evasion as well on Value Added Tax, even if the process is still long and not without obstacles.