Publications

The firm's insights and contributions on legal and tax issues

According to the EU, in the case of nonexistent transactions, excise taxes are not due

According to the EU, in case of nonexistent transactions excise duties are not due By Sara Armella It is incompatible with European law the national rule that provides for the chargeability of excise duties in...

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Import VAT and confiscation: breakthrough on the proportionality of penalties

Import VAT and confiscation: breakthrough on the proportionality of penalties By Sara Armella and Tatiana Salvi The application of confiscation in addition to the administrative penalty, in the case of a dispute related to VAT...

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Europe will introduce significant incentives for those who export goods subject to the CBAM mechanism

Europe will introduce significant incentives for exporters of goods subject to CBAM mechanism By Giovanni Belotti Strong incentives are coming for exporters of CBAM goods: the European Commission has announced...

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U.S.-EU negotiation, tentative agreement under consideration by Ursula von der Leyen

U.S.-EU negotiation, tentative agreement under consideration by Ursula von der Leyen By Sara Armella With only a few days left until July 9, negotiations between the European Union and the United States are...

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Flurry of tariffs and new investigations: 2025 opens under the banner of EU trade defense

Flurry of duties and new investigations: 2025 opens under the banner of EU trade defense From vines to laminates, from resins to biodiesel, the list of products affected by the...

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Customs, taxpayers' spontaneous compliance rewarded

Customs, taxpayers' spontaneous compliance rewarded By Sara Armella and Tatiana Salvi Taxpayers' spontaneous compliance rewarded, penalty non-punishment grounds extended, greater proportionality and...

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SOAC Certification: A Trusted Mark for Excise Companies

SOAC Certification: A Trusted Mark for Excise Sector Companies by Sara Armella and Tatiana Salvi Professionalism, business organization, financial solvency, supply chain reliability, ethical requirements,…

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Green light for centralized European customs clearance

Green light for centralized European customs clearance By Sara Armella Green light for centralized customs clearance in all 27 member countries of the European Union: a simplification that allows AEO-C certified companies...

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Imports under control: EU launches new surveillance system to protect domestic market

Imports under scrutiny: EU launches new surveillance system to protect domestic market By Sara Armella A new surveillance system to monitor import trends within...

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Customs, corrective to reform lands in CoM: no discount for AEOs

Customs, the corrective to the reform lands in the CdM: no discount for AEOs by Sara Armella and Tatiana Salvi The corrective decree of the customs reform lands in the Council of Ministers....

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