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segreteria@studioarmella.com
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15/6 Via Torino – 20123 Milan
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4/2 Piazza De Ferrari – 16121 Genoa
segreteria@studioarmella.com
15/6 Via Torino – 20123 Milan
4/2 Piazza De Ferrari – 16121 Genoa
Insights and articles from the firm on legal and tax issues
E-commerce: Italy’s €2 fee postponed until July 2026 Sara Armella and Tatiana Salvi The collection of the €2 fee has been postponed once again, this time until July 1, 2026…
Read More +Review of customs declarations: authority centralized at the company’s headquarters Sara Armella Tatiana Salvi Simplified procedure for evaluating requests for third-party reviews at Customs. Circular No. …
Read More +Goodbye to the duty-free allowance on low-cost packages: Customs guidelines for duties under €150 Sara Armella Tatiana Salvi The Customs Agency is preparing to phase out the…
Read More +EU-Mercosur Partnership: New Rules for Exports and the Protection of Sensitive Markets by Sara Armella The EU-Mercosur Interim Trade Agreement (Argentina,…
Read More +Customs origin: The Court of Cassation upholds the primacy of substantial transformation by Sara Armella The criteria for determining the customs origin of steel pipes are changing: the Court of Cassation, in its…
Read More +Indirect customs representative: good faith and legitimate expectations define the limits of their liability by Sara Armella Customs law, like civil law, distinguishes between two alternative frameworks through which…
Read More +Excise Taxes and VAT: The Supreme Court Denies Tax Relief in Cases of Theft of Goods by Stefano Comisi The objective nature of the liability of the operator of a warehouse in… has been confirmed
Read More +Assonime Circular No. 11/2026: An Overview of the Final CBAM Framework by Sara Armella and Stefano Comisi Assonime Circular No. 11/2026 provides an overview of the regulatory framework for the…
Read More +Reform of Decree 231/2001: Forms Must Be Updated by Sara Armella Purchasing goods from non-EU countries or selling abroad are activities that expose companies to an ever-increasing number…
Read More +Agreement Reached on the Reform of the Customs Code by Sara Armella and Tatiana Salvi Agreement Reached on the Reform of the EU Customs Code: The European Parliament and the Council are moving toward the adoption of the most…
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