Publications

Insights and articles from the firm on legal and tax issues

New tariffs: Trump's trade war continues

New Tariffs: Trump’s Trade War Continues by Sara Armella and Tatiana Salvi New U.S. Tariffs: New 25% tariffs on cars imported into the U.S. take effect today…

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Trump’s tariffs on EU products? With VAT included. And so reciprocity goes out the window

by Sara Armella and Tatiana Salvi Starting April 2, Trump will impose new “reciprocal” tariffs on products exported from the European Union. It is not yet clear which goods—in addition to cars…

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CBAM: New Certification for Importing Companies

CBAM: New Certification for Importing Companies Affecting the iron, steel, cement, aluminum, fertilizer, electricity, and hydrogen sectors By Sara Armella and Stefano Comisi The new regulations are now in effect…

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The new EU Customs Code is on the way

The new EU Customs Code is on the way E-commerce boom: Europe responds by accelerating customs reform The European Parliament gives initial approval to the reform that will resolve the issues of…

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The EU is playing for time on U.S. tariffs. Countermeasures will be implemented in mid-April to allow time for negotiations

by Sara Armella and Giovanni Belotti The European tariffs announced in response to the 25% U.S. tariffs on aluminum and steel, introduced on March 12, have been postponed until mid-April.…

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New thresholds for smuggling

by Sara Armella and Massimo Monosi Six months after the reform took effect, several important changes are on the way regarding the threshold for criminal liability for customs violations.…

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CBAM certification will be mandatory for importers starting March 28

by Sara Armella and Stefano Comisi The new certification for companies importing so-called “CBAM goods” (iron, steel, cement, aluminum, fertilizers, electricity, and hydrogen) becomes mandatory on March 28.…

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Wine that can be dealcoholized right in the winery

by Sara Armella and Osvaldo Trucco It’s not just distilleries: starting January 1, 2026, wineries and tax warehouses will also be able to produce ethyl alcohol through the dealcoholization of wine. Article 33-ter of the…

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Excise Tax Reform: New Rules for Accredited Entities Starting in 2026

by Sara Armella and Osvaldo Trucco The implementation of the excise tax reform has been postponed to January 1, 2026, allowing businesses and government agencies time to adjust. This is according to…

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Smuggling: Higher Threshold. Set at 100,000 euros. Expanded grounds for exemption from punishment

Smuggling: Higher Threshold. Set at 100,000 euros. Expanded grounds for exemption from punishment by Sara Armella and Tatiana Salvi. The criminal threshold for smuggling has been raised to 100,000 euros for…

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