Publications

Insights and articles from the firm on legal and tax issues

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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U.S.-EU negotiations: provisional agreement under review by Ursula von der Leyen

U.S.-EU Negotiations: Ursula von der Leyen Reviews Provisional Agreement by Sara Armella With just a few days to go before July 9, negotiations between the European Union and the United States are…

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A flurry of tariffs and new investigations: 2025 begins with a focus on EU trade defense

A flurry of tariffs and new investigations: 2025 kicks off with a focus on EU trade defense From screws to rolled steel, from resins to biodiesel, the list of products affected by…

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Customs: Rewards for Taxpayers' Voluntary Compliance

Customs: Voluntary Compliance by Taxpayers Rewarded by Sara Armella and Tatiana Salvi Voluntary compliance by taxpayers is rewarded; grounds for exemption from penalties are expanded; greater proportionality and…

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SOAC Certification: A Mark of Trust for Companies in the Excise Tax Sector

SOAC Certification: A Mark of Trust for Companies in the Excise Sector by Sara Armella and Tatiana Salvi Professionalism, corporate organization, financial solvency, supply chain reliability, ethical standards,…

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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 across all 27 European Union member states: a simplification that allows AEO-C certified companies…

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Imports under control: the EU launches a new surveillance system to protect the internal market

Imports under control: the EU launches a new monitoring system to protect the internal market by Sara Armella A new monitoring system has been launched to track import trends within…

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Customs: Amendment to the Reform Reaches the Council of Ministers; No Concessions for AEOs

Customs: Amendment to the Reform Reaches the Council of Ministers; No Concessions for AEOs by Sara Armella and Tatiana Salvi The decree amending the customs reform has reached the Council of Ministers.…

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