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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
Customs: Penalties to Be Reviewed. A “Light” Confiscation and Raised Thresholds for Non-Punishment by Sara Armella and Tatiana Salvi. Lighter penalties for AEO operators, confiscation no longer mandatory, and…
Read More +Tariffs: Extra Costs for the UK by Sara Armella Exemption from the 25% tariffs on steel and aluminum and a partial reduction in tariffs on cars, but only within a certain…
Read More +How to Deal with U.S. Tariffs by Sara Armella and Stella Ferrante For all Italian companies that export to the United States, it is essential to adopt strategies aimed at reducing…
Read More +Incorrect Refund? The Customs Liability Is Restored Anyway by Sara Armella A Customs Error Justifies the Restoration of Liability The Court of Justice of the European Union, in its judgment of April 30, 2025, in the case…
Read More +Measures to Reduce the Impact of Tariffs on the Automotive Industry by Sara Armella and Tatiana Salvi The automotive industry has been severely affected by the new U.S. tariff policy. A…
Read More +Auto Parts: U.S. Importers Can Offset Tariffs by Sara Armella and Tatiana Salvi New U.S. tariffs on auto parts take effect on May 3, with…
Read More +by Sara Armella and Giovanni Belotti There is an important exemption from the application of the new U.S. reciprocal tariffs: the additional 10% tariffs do not apply to products shipped before April 5.…
Read More +Customs: A Simplified Procedure Is Underway (With a Centralized Office) The new procedure applies to cases where both the submission counter and the supervision counter are located in…
Read More +Testing Begins for Centralized Customs Clearance by Sara Armella and Tatiana Salvi The national centralized customs clearance procedure for imports, available in a training environment starting on the 14th…
Read More +Tax credit for shipowners: salaries paid after embarkation excluded No tax credit for payments made by the shipowner after embarkation. In its response to tax ruling request No. 253 of 2024, the Italian Revenue Agency…
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