Publications

Insights and articles from the firm on legal and tax issues

How to Deal with U.S. Tariffs

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…

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Incorrect refund? The customs debt is reinstated anyway

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…

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Measures to be taken to reduce the impact of tariffs on the automotive sector

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…

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Auto parts: U.S. importers can offset tariffs

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…

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Trump's Tariffs: Goods Shipped Earlier Are Safe

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.…

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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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