Publications

Insights and articles from the firm on legal and tax issues

15% tariffs on cars and medicines

15% Tariffs on Cars and Medicines by Sara Armella and Tatiana Salvi A joint statement from the European Union and the United States is expected, which will extend the 15% tariffs…

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Businesses: Strategies to Mitigate the Impact of Tariffs

Business: Strategies to Mitigate the Impact of Tariffs by Sara Armella and Tatiana Salvi The wave of tariffs imposed by Washington is having a significant impact on many of Italy’s key export sectors. According to…

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Customs, Import VAT, and Administrative Penalties Prevent Confiscation

Customs: Paying Import VAT and Administrative Penalties Avoids Confiscation by Sara Armella and Tatiana Salvi Paying import VAT and administrative penalties avoids confiscation, but this…

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EU-U.S. Tariffs Deal a Blow to Italian Exports: 22.6 Billion Euros and Half a Percentage Point of GDP at Risk

EU-US Tariffs Deal a Blow to Italian Exports: 22.6 Billion Euros and Half a Percentage Point of GDP at Risk by Sara Armella The agreement reached on Sunday between Ursula von der Leyen and Donald Trump will have an impact…

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Strengthened efforts to combat counterfeiting: operational guidelines in Circular 17/D of July 21, 2025

Strengthened efforts to combat counterfeiting: operational guidelines in Circular 17/D of July 21, 2025, by Sara Armella and Tatiana Salvi. The fight against counterfeiting has been strengthened through targeted customs inspections, with…

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Revision of excise taxes on natural gas: draft corrective decree approved

Revision of Natural Gas Excise Taxes: Draft Amending Decree Approved by Sara Armella and Stefano Comisi Excise tax rates on natural gas are changing as a result of the adjustment to the new…

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Constitutional Court ruling on VAT and customs confiscation

Constitutional Court Ruling on VAT and Customs Confiscation – Page edited by Sara Armella: Confiscation is halted if the importer pays the import VAT and penalties. In the event of an audit…

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

According to the EU, excise taxes are not due in the case of fictitious transactions by Sara Armella A national provision requiring the payment of excise taxes in… is incompatible with European law

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Import VAT and Confiscation: A Turning Point on the Proportionality of Penalties

Import VAT and Confiscation: A Turning Point on the Proportionality of Penalties by Sara Armella and Tatiana Salvi The application of confiscation in addition to the administrative penalty in cases involving VAT disputes…

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Europe will introduce significant incentives for exporters of goods subject to the CBAM mechanism

Europe to Introduce Significant Incentives for Exporters of Goods Subject to the CBAM Mechanism by Giovanni Belotti Significant incentives are on the way for exporters of CBAM goods: the European Commission has announced…

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