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segreteria@studioarmella.com
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15/6 Via Torino – 20123 Milan
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4/2 Piazza De Ferrari – 16121 Genoa
segreteria@studioarmella.com
15/6 Via Torino – 20123 Milan
4/2 Piazza De Ferrari – 16121 Genoa
Insights and articles from the firm on legal and tax issues
by Sara Armella The measures apply to products released for consumption or removed from warehouses for distribution, effective at 12:01 a.m. on March 12.…
Read More +by Sara Armella and Tatiana Salvi No to the “favor rei” principle for customs penalties: in Circular No. 3/D dated March 7, 2025, the Customs Agency states that, despite the reform…
Read More +CBAM tax postponed until 2027. EU postpones border tax on polluting goods by Sara Armella and Stefano Comisi CBAM, the European mechanism for…
Read More +Anti-Deforestation Regulation: What Will Be the Impact on Italian Shipyards? by Stefano Comisi With the so-called Deforestation Regulation (EU Reg. 2023/1115 – EUDR), the European Union has introduced new import requirements,…
Read More +VAT Exemption for Major Refitting Projects by Stefano Comisi The verification of the conditions for navigation on the high seas, which are necessary to obtain a VAT exemption, can be…
Read More +The EU market is now on the defensive. Eight new anti-dumping duties—both definitive and provisional—have been imposed. The package of measures adopted by the European Union to level the playing field for imported goods…
Read More +"The Authorized Economic Operator: Ready to Evolve" by Sara Armella and Tatiana Salvi The authorized economic operator is playing an increasingly prominent role in international trade: the new national customs regulations…
Read More +by Sara Armella As of January 31, imports of headless screws originating in the People’s Republic of China are subject to registration, in preparation for the collection of retroactive anti-dumping duties concerning…
Read More +by Sara Armella and Tatiana Salvi Payments made to a purchasing agent in connection with products imported from a non-European country do not need to be included in…
Read More +by Stefano Comisi Personal protective equipment (PPE) imported during the COVID-19 pandemic is exempt from customs duties and VAT. The Second Instance Tax Court of…
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