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segreteria@studioarmella.com
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Via Torino, 15/6 - 20123 Milan
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Piazza De Ferrari, 4/2 - 16121 Genoa
segreteria@studioarmella.com
Via Torino, 15/6 - 20123 Milan
Piazza De Ferrari, 4/2 - 16121 Genoa
The firm's insights and contributions on legal and tax issues
By Sara Armella and Massimo Monosi Six months after the reform went into effect, some important adjustments are coming on the threshold of criminal relevance of customs violations....
Read More +By Sara Armella and Stefano Comisi New certification for companies importing so-called "CBAM commodities" (iron, steel, cement, aluminum, fertilizer, electricity and hydrogen).... is mandatory as of March 28.
Read More +By Sara Armella and Osvaldo Trucco Not only distilleries: as of January 1, 2026, wineries and tax warehouses will also be able to produce ethyl alcohol through the dealcolation of wine. Article 33-ter of the...
Read More +by Sara Armella and Osvaldo Trucco Postpones the entry into force of excise reform to January 1, 2026, allowing a period of adjustment for operators and Administrations. This is what emerges from the...
Read More +Smuggling, higher threshold. Set at 100,000 euros. Expanded causes of non-punishment by Sara Armella and Tatiana Salvi Raising the criminal threshold for smuggling to 100,000 euros for...
Read More +By Sara Armella The measures apply to products released for consumption or withdrawn from warehouses for inclusion in the commercial circuit, as of 12:01 am on March 12....
Read More +By Sara Armella and Tatiana Salvi No to the principle of "favor rei" for customs penalties: in Circular 7/03/2025, No. 3/D, the Customs Agency affirms that despite the reform...
Read More +Cbam levy postponed to 2027. EU postpones border taxation of polluting goods By Sara Armella and Stefano Comisi Postponement to 2027 of the Cbam, the European mechanism for...
Read More +Anti-deforestation regulation: what will be the impact for Italian shipyards? by Stefano Comisi With the so-called deforestation regulation, (EU Reg. 2023/1115 - EUDR), the European Union has introduced new obligations on the import,...
Read More +VAT exemption in case of major refitting by Stefano Comisi The verification of the conditions of navigation on the high seas, necessary to obtain exemption from paying VAT, can be...
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