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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 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.…
Read More +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.…
Read More +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…
Read More +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…
Read More +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…
Read More +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…
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