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About us

Mission and Values

Mission Melchionna PLLC is an indipendent law firm. Melchionna PLLC’s mission is to provide outstanding legal services and tax advice. We focus on building a relationship with...

Posted on 5th November 2019 by lcmm@melchionnalaw.com

About us

People

Avv. Flavia Betti Tonini, PhD, Of Counsel Flavia Betti Tonini is an experienced attorney with a solid background in corporate law, compliance, criminal law, and...

Posted on 13th January 2023 by lcmm@melchionnalaw.com

About us

Melchionna PLLC, a law firm with a focus on business, corporate, tax, and IP law.

About us Melchionna PLLC represents and assists North American and European business clients in achieving their goals with sound legal advice and innovative solutions to current...

Posted on 18th February 2019 by lcmm@melchionnalaw.com

International trade

US responses to France Digital tax

On December 2, 2019, the Office of the US Trade Representative (USTR) concluded its investigation under section 301 of the Trade Act of 1974 into France’s new Digital Services...

Posted on 6th December 2019 by lcmm@melchionnalaw.com

International tax

Tax planning in Luxembourg: Directive 2018/822

On July 1, 2020, the Directive 2018/822, commonly referred to as DAC 6 or Mandatory Disclosure for tax intermediaries, will be effective in Luxemburg. A bill implementing this...

Posted on 6th November 2019 by lcmm@melchionnalaw.com

Food law

October 21, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Italian Fruit and Meat

On October 18, 2019, the additional tariff on goods imported from Italy entered into effect. Among other items, certain Italian fruits and meats are now subject to an additional...

Posted on 5th November 2019 by lcmm@melchionnalaw.com

Food law

Milk Sounding: How to reconcile legal definitions and consumers’ perception of products with potentially misleading labels: towards the modernization of food standard of identity

Since the 1930s, the Food and Drug Administration (“FDA”) has defined milk as “lacteal secretion [. . .] obtained by the complete milking of one or more healthy cows”. (21 CFR...

Posted on 24th October 2019 by lcmm@melchionnalaw.com

Finance and banking

Bank Secrecy: US, Luxemburg, and Switzerland’s Governments have agreed to limit bank secrecy rule. The Additional Tax Protocol and Article 28 of the US-Luxembourg Tax Treaty

2019 Tax Protocol with Luxembourg On September 20, 2019, the US Treasury Department announced the ratification of a new tax protocol (“Additional Protocol”) between the United...

Posted on 24th October 2019 by lcmm@melchionnalaw.com

International trade

October 18, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Cheese imported from Italy

October 18, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Cheese...

Posted on 19th October 2019 by lcmm@melchionnalaw.com

International tax

A new Digital Service Tax in France soon to be followed by other countries: digital presence and tax sovereignties

The increasingly globalized economy and income produced from digital media, combined with a renewed push for nationalism and protectionism, raises the issue of whether...

Posted on 15th October 2019 by lcmm@melchionnalaw.com

Food law

October 10, 2019, Update on “The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision.” Wines and Fortified (or Liqueur) wine

Based on the most recent US tariffs affecting European goods, Italian wines will not be subject to the new 25% tariff. However, Liqueurs and Cordials will be. This area is highly...

Posted on 10th October 2019 by lcmm@melchionnalaw.com

Business law

The United States is set to impose new tariffs on goods imported from certain countries of the European Union: the WTO DS316 Decision

On 2 October, the Word Trade Organization (WTO) issued a decision (DS316 European Communities and certain Member States) authorizing the US to impose retaliatory tariffs on $7.5...

Posted on 6th October 2019 by lcmm@melchionnalaw.com

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International trade

US responses to France Digital tax


lcmm@melchionnalaw.com
US responses to France Digital tax
Posted on 6th December 2019 by lcmm@melchionnalaw.com

On December 2, 2019, the Office of the US Trade Representative (USTR) concluded its investigation under section 301 of the Trade Act of 1974 into France’s new Digital Services Tax. and determined that the tax “discriminates against U.S. companies, is inconsistent with prevailing principles of international tax policy, and is unusually burdensome for affected U.S. companies.” As a result, the President is now considering up to a 100% tariff on certain imported French goods, including 63 current tariff subheadings. The list of subheadings being considered for tariffs is below.

Proposed Tariff Goods HTS Subheadings & Product Description

0403.10.90 …………… Yogurt, not in dry form, whether or not flavored or containing add fruit or

                                            cocoa

0404.10.05 …………… Whey protein concentrates

0405.10.10 …………… Butter subject to quota pursuant to chapter 4 additional US note 6

0405.10.20 …………… Butter not subject to general note 15 and in excess of quota in chapter 4

                                            additional U.S. note 6

0405.90.10 …………… Fats and oils derived from milk, other than butter or dairy spreads, subject to

                                            quota pursuant to chapter 4 additional US note 14

0406.10.84 …………… Fresh cheese, and substitutes for cheese, cont. cows milk, nesoi, o/0.5% by

                                            wt. of butterfat, descr in add US note 16 to Ch 4, not GN15

0406.10.88 …………… Fresh cheese, and substitutes for cheese, cont. cows milk, nesoi, o/0.5% by

                                            wt. of butterfat, not descr in add US note 16 to Ch 4, not GN 15

0406.10.95 …………… Fresh cheese, and substitutes for cheese, not cont. cows milk, nesoi, o/0.5%

                                            by wt. of butterfat

0406.20.10 …………… Roquefort cheese, grated or powdered

0406.30.48 …………… Edam and gouda cheese, processed, not grated or powdered, not subject to

                                            gen note 15 or add. US note 20 to Ch. 4

0406.30.51 …………… Gruyere-process cheese, processed, not grated or powdered, subject to add.

                                            US note 22 to Ch. 4

0406.30.53 …………… Gruyere-process cheese, processed, not grated or powdered, not subject to

                                            gen note 15 or add. US note 22 to Ch. 4

0406.30.89 …………… Processed cheese (incl. mixtures), nesoi, w/cow’s milk, not grated or

                                            powdered, subject to add US note 16 to Ch. 4, not GN15

0406.40.54 …………… Blue-veined cheese, nesoi, in original loaves, subject to add. US note 17 to

                                            Ch. 4

0406.90.08 …………… Cheddar cheese, nesoi, subject to add. US note 18 to Ch. 4

0406.90.12 …………… Cheddar cheese, nesoi, not subject to gen. note 15 of the HTS or to add. US

                                            note 18 to Ch. 4

0406.90.16 …………… Edam and gouda cheese, nesoi, subject to add. US note 20 to Ch. 4

0406.90.41 …………… Romano, Reggiano, Parmesan, Provolone, and Provoletti cheese, nesoi, from

                                            cow’s milk, subject to add. US note 21 to Ch. 4

0406.90.42 …………… Romano, Reggiano, Parmesan, Provolone, and Provoletti cheese, nesoi, from

                                            cow’s milk, not subj to GN 15 or Ch4 US note 21

0406.90.46 …………… Swiss or Emmentaler cheese with eye formation, nesoi, subject to add. US

                                            note 25 to Ch. 4

0406.90.48 …………… Swiss or Emmentaler cheese with eye formation, nesoi, not subject to gen.

                                            note 15 or to add. US note 25 to Ch. 4

0406.90.56 …………… Cheeses, nesoi, from sheep’s milk in original loaves and suitable for grating

0406.90.57 …………… Pecorino cheese, from sheep’s milk, in original loaves, not suitable for

                                            grating

0406.90.90 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/ or from swiss,

                                            emmentaler or gruyere, subj. to add. US note 22 to Ch.4, not GN15

0406.90.95 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/cows milk, w/butterfat

                                            o/0.5% by wt, subject to Ch 4 US note 16 (quota)

0406.90.97 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/cows milk, w/butterfat

                                            o/0.5% by wt, not subject to Ch4 US note 16, not GN15

0406.90.99 …………… Cheeses & subst. for cheese (incl. mixt.), nesoi, w/o cows milk, w/butterfat

                                            o/0.5% by wt, not GN15

2204.10.00 …………… Sparkling wine, made from grapes

3304.10.00 …………… Lip make-up preparations

3304.20.00 …………… Eye make-up preparations

3304.30.00 …………… Manicure or pedicure preparations

3304.91.00 …………… Beauty or make-up powders, whether or not compressed

3304.99.50 …………… Beauty or make-up preparations & preparations for the care of the skin, excl.

                                            medicaments but incl. sunscreen or suntan preparations, nesoi

3401.11.10 …………… Castile soap in the form of bars, cakes or molded pieces or shapes

3401.11.50 …………… Soap, nesoi; organic surface-active products used as soap, in bars, cakes,

                                            pieces, soap-impregnated paper, wadding, felt, for toilet use

3401.19.00 …………… Soap; organic surface-active products used as soap, in bars, cakes, pieces;

                                            soap-impregnated paper, wadding, felt, not for toilet use

3401.20.00 …………… Soap, not in the form of bars, cakes, molded pieces or shapes

3401.30.10 …………… Organic surface-active products for wash skin, in liquid or cream, contain any

                                            aromatic/mod aromatic surface-active agent, put up for retail

3401.30.50 …………… Organic surface-active products and preparations for washing the skin, in

                                            liquid or cream form, put up for retail sale, nesoi

4202.21.30 …………… Handbags, with or without shoulder strap or without handle, with outer

                                            surface of reptile leather

4202.21.60 …………… Handbags, with or without shoulder strap or without handle, with outer

                                            surface of leather, composition or patent leather, nesoi, n/o $20 ea.

4202.21.90 …………… Handbags, with or without shoulder strap or without handle, with outer

                                            surface of leather, composition or patent leather, nesoi, over $20 ea.

4202.22.15 …………… Handbags, with or without shoulder straps or without handle, with outer

                                            surface of sheeting of plastics

4202.22.40 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of textile materials, wholly or in part of braid, nesoi

HTS Subheading Product Description

4202.22.45 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of cotton, not of pile or tufted construction or braid

4202.22.60 …………… Handbags with or w/o shoulder strap or w/o handle, outer surface of veg.

                                            fibers, exc. cotton, not of pile or tufted construction or braid

4202.22.70 …………… Handbags with or w/o shoulder strap or w/o handle, with outer surface

                                            containing 85% or more of silk, not braided

4202.22.81 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of MMF materials

4202.22.89 …………… Handbags with or without shoulder strap or without handle, with outer

                                            surface of textile materials nesoi

6911.10.10 …………… Porcelain or china hotel, restaurant & non household table and kitchenware

6911.10.15 …………… Bone china household table & kitchenware valued n/o $31.50/doz. pcs.

6911.10.25 …………… Bone china household table & kitchenware valued o/$31.50/doz. pcs.

6911.10.35 …………… Porcelain or china (o/than bone china) household tabl. & kitchen ware in sets in

                                            which aggregate val. of arts./US note 6(b) n/o $56

6911.10.37 …………… Porcelain or china (o/than bone china) household tabl. & kitchen ware in sets in

                                            which aggregate val. of arts./US note 6(b) o/$56 n/o $200

6911.10.38 …………… Porcelain or china (o/than bone china) househ0ld tabl. & kitchen ware in sets in

                                            which aggregate val. of arts./US note 6(b) o/$200

6911.10.41 …………… Porcelain or china (o/than bone china) household steins w/pewter lids,

                                            decanters, punch bowls, spoons & rests, salt/pepper sets, etc.

6911.10.45 …………… Porcelain or china (o/than bone china) household mugs and steins w/o

                                            attached pewter lids

6911.10.52 …………… Porcelain or china (o/than bone china) household tabl. kitchen ware n/in

                                            specif. sets cups o/$8 but n/o $29/dz, saucers o/$5.25 but n/o $18.75/dz,

                                            etc.

6911.10.58 …………… Porcelain or china (o/than bone china) household table/kit ware n/in specif. sets,

                                            cups o/$29/dz, saucers o/$18.75/dz, bowls o/$33/dz, etc.

6911.10.60 …………… Porcelain or china (o/than bone china) household serviette rings

6911.10.80 …………… Porcelain or china (o/than bone china) household tableware & kitchenware,

                                            not in specified sets, nesoi

6911.90.00 …………… Porcelain or china (o/than bone china) household and toilet articles (other

                                            than tableware or kitchenware), nesoi

7323.92.00 …………… Cast iron, table, kitchen or o/household arts. and parts thereof, enameled

The information provided here does not, and is not intended to, constitute legal advice but simply information for general purposes only and may not be the most up to date. Use of our website or any of its links or resources do not create an attorney-client relationship between the reader, user, or browser and the law firm. The views expressed at, or through, this site are those of the individual authors writing in their individual capacities only.

lcmm@melchionnalaw.com
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