Publications

Insights and articles from the firm on legal and tax issues

Customs: A simplified procedure is being launched (with a centralized office)

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…

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Testing for centralized customs clearance is underway

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…

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Tax credit for shipowners: salaries after embarkation are excluded

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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The negotiation strategy that leads southward

Sara Armella’s Negotiation Strategy for the South In recent years, the European Union’s strategy on international trade has developed primarily through agreements…

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Tariffs suspended, goods still subject to duties

Tariffs Suspended, Goods Still Affected: 10% Additional Tariffs and 25% Rates on U.S. Imports The European Union has suspended for 90 days the application of additional retaliatory tariffs that would have…

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Retaliatory tariffs: suspended by the EU for 90 days following Trump’s announcement

Retaliatory tariffs: suspended by the EU for 90 days following Trump’s announcement by Sara Armella and Giovanni Belotti The European Union has suspended the entry into force of retaliatory measures for 90 days…

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Yachts and Customs: The New Landscape Following the Reform

Yachts and Customs: The New Landscape Following the Reform by Stefano Comisi and Osvaldo Trucco Customs Regulations Remain Unchanged Following the Reform In the first post-reform statement regarding recreational boating,…

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New thresholds for smuggling

Expanded Opportunities to Avoid Criminal Penalties by Sara Armella and Tatiana Salvi Six months after the reform took effect, several important amendments are on the way…

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New tariffs on cars and reciprocal tariffs

New Tariffs on Cars and Reciprocal Tariffs: Trump’s Trade War Continues. EU Companies Must Revise Their Export Strategies by Sara Armella and Giovanni Belotti From…

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Updates and Implications of the Excise Tax Reform

Changes and Implications of the Excise Tax Reform by Sara Armella On April 4, 2025, Legislative Decree 43/2025 was published, reforming the national excise tax system and introducing changes to improve efficiency…

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