Customs, VAT and excise law

• Customs due diligence
• Customs and tax planning
• Customs compliance
• Customs classification of goods
• Origin of goods and discipline of Made in Italy.
• AEO (Authorized Economic Operator) Certification.
• Export control and dual use
• Domestic and international VAT issues:
  • Imports and exports
  • Intra-Union Transactions
  • Management of VAT deposits
• Excise taxes and refund claims

Customs prevention and compliance

The Armella & Associates law firm offers expert advice on the following matters customs law, working alongside companies and international trade operators in the day-to-day and strategic management of import-export operations. Our activities include customs planning, audits of due diligence, analysis of internal processes and adjustment of procedures with a view to compliance. The goal is to prevent disputes by the authorities by ensuring a robust oversight of all compliance related to the international movement of goods.

Classification, origin and customs value

We provide ongoing assistance regarding the customs classification criteria, the determination ofpreferential and non-preferential origin of products and the correct identification of the customs value, elements central to the proper application of duties and customs risk management. We also follow specific issues such as the application of anti-dumping duties and we support companies in their dialogue with the Customs Agency in case of disputes or adjustment requests.

Authorization and defense in litigation

The firm assists companies in the process of Obtaining customs authorizations, including AEO - Authorized Economic Operator - certifications and all special authorizations related to suspensive or facilitated customs procedures. We also offer Legal protection in administrative and litigation proceedings, representing operators in proceedings initiated as a result of customs audits or irregularities. Integrated assistance that combines regulatory expertise, strategic vision and in-depth knowledge of the operational dynamics of international trade.

Anti-dumping investigations and hearings at the European Commission.

Tax advice on domestic VAT and in corporate groups

The Armella & Associates law firm offers specialized assistance in matters of VAT, with reference to both Italian and European Union regulations. We flank companies, corporate groups and economic operators in the daily and extraordinary management of VAT issues, supporting in tax planning, in the framing of transactions and in the correct application of the tax. Strategic advice that allows reducing risks, optimizing financial flows and preventing litigation.

VAT in international transactions and special sectors

We deal with indirect taxation in international transactions, with a focus on import, export and intra-Community transactions. We offer support in the management of VAT warehouses, in the treatment of exempt, nontaxable or non-taxable transactions, and in the correct application of tax in highly complex sectors such as yachting. Our activities also include assisting Italian companies with operations abroad and foreign entities operating in Italy, including the application for VAT refunds.

Regulatory framework and VAT litigation

Interpretation of VAT rules, which are constantly evolving even at the EU level, requires continuous updating and careful technical analysis. The firm also intervenes in the litigation phase, representing the client in relations with the Internal Revenue Service, in tax audits and in judgments before the Tax Courts. Each intervention is calibrated to ensure legal security, operational efficiency and full compliance with national and European regulations.

Tax assistance in the energy sector

Armella & Associates Law Firm is able to provide highly specialized legal advice in the areas of energy taxation, aimed at producers, distributors, traders and industrial consumers. In a sector with a high regulatory impact and in constant evolution, we assist companies and entities in managing the tax aspects related to the production and circulation of energy, fuels and renewable sources. Our experience covers relations with the Customs Agency and the Internal Revenue Service, management of excise taxes, refunds and tax compliance related to energy flows.

The firm also provides assistance to companies in obtaining the new SOAC(Accredited Obligated Subjects) certification, the innovative discipline, provided for in the March 28, 2025 excise reform(Legislative Decree 43/2025), which allows operators to take advantage of significant tax benefits and reduce the bureaucratic burden associated with the excise sector.