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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 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…
Read More +by Sara Armella and Massimo Monosi A correction of the country of origin is unlawful if the Agency’s determination is based on a European investigation that appears comprehensive and rich in detail but lacks evidence of…
Read More +Emissions Tax: Companies Falling Behind on Reporting by Sara Armella and Stefano Comisi Time is running out ahead of January 31, the deadline for filing the quarterly CBAM declaration,…
Read More +Customs Value: No Adjustments Without a Hearing—Operators Must Be Consulted Before Recalculating the Price of Imported Goods by Sara Armella and Tatiana Salvi A Shield Against Disputes…
Read More +The Financial Police and customs officials are taking action to combat illicit currency. A circular provides guidelines on inspections by Sara Armella. Both the Customs Agency…
Read More +It is mandatory to consult the operator before reassessing the price of imported goods Page edited by Sara Armella and Tatiana Salvi A safeguard against disputes over customs value: the Customs Agency…
Read More +by Sara Armella and Tatiana Salvi The temporary exportation provided for by the customs reform does not limit the duty-free reintroduction scheme governed by the European Union Code, but rather supplements it,…
Read More +Onboard Supplies: VIES Required for VAT Payment by Stefano Comisi To qualify for the VAT exemption, the seller of onboard supplies and provisions must request that the buyer…
Read More +Customs Confiscation Redefined. Circular 28/24 Outlines the Scope of Application Following the Reform’s Entry into Force. Distinction Between Smuggling and Administrative Offenses by Sara Armella and Tatiana Salvi Redefined…
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