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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
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…
Read More +Export Control: Trade Compliance Becomes a Strategic Pillar of the 231 Model by Sara Armella and Tatiana Salvi 231 Models to Be Updated for Companies Operating in the Trade Sector…
Read More +Exclusion of customs liability for the diligent indirect representative by Sara Armella & Tatiana Salvi Exclusion of joint and several liability for the customs representative who acted with the utmost diligence, placing…
Read More +U.S. Tariffs: International Trade Court Paves the Way for Refunds for Businesses by Sara Armella and Tatiana Salvi The U.S. Court of International Trade (CIT) paves the way for tariff refunds…
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