The article examines the 2026 United States tariff litigation as a case study in comparative public law and customs taxation

Abstract

Abstract: The article examines the 2026 United States tariff litigation as a case study in comparative public law and customs taxation-Starting from the distinction between cooperative and conflictual unilateral tax strategies, it argues that President Trump’s tariff measures represent a form of conflictual fiscal unilateralism: unlike unilateral strategies that converge into multilateral regimes, emergency tariffs displace the balance between Congress and the President and put pressure on the WTO-based trade order. The final part considers the indirect implications for Italy, within the framework of EU exclusive competence over customs and common commercial policy, with attention to import duties, import VAT and customs compliance for Italian exporters.

Keywords: Tariffs; IEEPA; Section 122; Tariff presidency; customs law; EU customs union; Import VAT.