Customs Law, VAT, and Excise Taxes

• Customs due diligence
• Customs and Tax Planning
• Customs Compliance
• Customs Classification of Goods
• Origin of Goods and the "Made in Italy" Regulations
• AEO (Authorized Economic Operator) Certification
• Export controls and dual-use items
• National and international VAT issues:
  • Imports and Exports
  • Intra-union operations
  • VAT Account Management
• Excise taxes and refund requests

Prevention and Customs Compliance

The law firm Armella & Associati offers specialized consulting services in the field of customs law, supporting businesses and international trade operators in the day-to-day and strategic management of import-export operations. Our services include customs planning, due diligence, analysis of internal processes, and the adaptation of procedures with a view to compliance. The goal is to prevent disputes with authorities by ensuring robust oversight of all obligations related to the international movement of goods.

Classification, Origin, and Customs Value

We provide ongoing assistance regarding customs classification criteria, the determination ofpreferential and non-preferential of products, and the correct determination of customs value, which are key elements for the correct application of duties and for customs risk management. We also address specific issues such as the application of anti-dumping duties and assist companies in their dealings with the Customs Agency in the event of disputes or requests for correction.

Permits and Legal Representation 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 preferential customs procedures. We also offer legal representation in administrative and litigation proceedings, representing operators in proceedings initiated following customs audits or irregularities. This integrated assistance 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 consulting on domestic VAT and within corporate groups

The law firm Armella & Associati offers specialized legal services in the area of VAT, with reference to both Italian and European Union legislation. We assist companies, corporate groups, and economic operators in the day-to-day and extraordinary management of VAT matters, providing support in tax planning, the classification of transactions, and the correct application of the tax. Our strategic consulting services help reduce risks, optimize cash flow, and prevent disputes.

VAT in international transactions and special sectors

We handle indirect taxation in international transactions, with a particular focus on import and export flows and intra-Community transactions. We offer support in managing VAT warehouses, in the handling of exempt, non-taxable, or non-subject transactions, and in the correct application of the tax in highly complex sectors such as recreational boating. Our services also include assistance to Italian companies conducting business abroad and to foreign entities operating in Italy, including applications for VAT refunds.

Legal Framework and Litigation Regarding VAT

The interpretation of VAT regulations, which are constantly evolving even at the EU level, requires ongoing updates and thorough technical analysis. The firm also provides representation during litigation, assisting clients in their dealings with the Italian Revenue Agency, during tax audits, and in proceedings before the tax courts. Every action is tailored to ensure legal certainty, operational efficiency, and full compliance with national and European regulations.

Tax services in the energy sector

Armella & Associati Law Firm provides highly specialized legal advice on energy taxation, tailored to producers, distributors, traders, and industrial consumers. In a sector subject to significant regulatory impact and constant evolution, we assist companies and organizations in managing the tax aspects related to the production and distribution of energy, fuels, and renewable sources. Our expertise covers dealings with the Customs Agency and the Revenue Agency, excise tax management, refunds, and tax compliance related to energy flows.

The Firm also assists businesses in obtaining the new SOAC (Accredited Obligated Entities) certification, an innovative regulatory framework established by the excise tax reform of March 28, 2025 (Legislative Decree 43/2025), which allows operators to take advantage of significant tax benefits and reduce the bureaucratic burdens associated with the excise tax sector.