Publications

Insights and articles from the firm on legal and tax issues

Offshoring and tax avoidance also affect the customs sector

EU Court of Justice on the Harley-Davidson case. Relocation and tax avoidance also in the customs sector by Sara Armella The transfer of production activities from the United States to a third country…

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Measures implemented with the use of AI – Revenue Service: eight billion euros in fraud prevented

Measures Implemented with the Use of AI – Revenue Agency: Eight Billion Euros in Fraud Stopped by Sara Armella and Osvaldo Trucco Eight billion euros recovered by the Revenue Agency in 2023, thanks in part to…

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Customs: The Product Classification Code Explained

Customs: The Product Classification Code Made Simple by Sara Armella and Tatiana Salvi. The procedures for requesting and issuing Binding Tariff Information (BTI) have been updated. The circular from the Agency…

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The Customs Agency is streamlining customs clearance

The Customs Agency Simplifies Customs Clearance by Sara Armella and Tatiana Salvi Green light for centralized customs clearance for AEO-certified economic operators, with significant simplifications and a more direct…

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For smuggling, voluntary disclosure of up to 50,000 euros

For Smuggling, Voluntary Disclosure Up to €50,000 by Sara Armella The possibility of resolving smuggling charges through voluntary disclosure, by voluntarily correcting errors up to the amount of…

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General e-Das requirement for energy transfers

General e-Das Requirement for Energy Transfers by Sara Armella and Giovanni Belotti A general requirement to use e-Das has been introduced for all domestic transfers of energy products, with the exception of…

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CBAM and EUDR: New Requirements That Call for Thorough Due Diligence

Published in “QuotidianoPIÙ” on October 24, 2024, by Sara Armella Industry regulations imposing restrictions on trade are becoming increasingly widespread: there are approximately 350 regulations in force in the European Union…

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The New Tuld and the Administrative Liability of Public Entities

Published in “Italia Oggi” on October 21, 2024, by Sara Armella and Tatiana Salvi: Risk of criminal charges on the rise; “Update of Model 231 for customs and excise offenses is necessary.” Customs disputes…

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Excise Tax Reform: New Accredited Taxpayers

Published in “QuotidianoPIÙ” on October 18, 2024, by Sara Armella and Stefano Comisi The draft decree amending the provisions contained in… has been preliminarily approved by the Council of Ministers

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Reliability is key when it comes to excise taxes

Published in “Italia Oggi” on October 17, 2024, by Sara Armella and Stefano Comisi: The Council of Ministers gives initial approval to customs reform, but without affecting gasoline and diesel. Benefits for entities…

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