Publications

Insights and articles from the firm on legal and tax issues

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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New Tuld: Penalties under Legislative Decree 231/2001 Extended to Excise Offenses

Published in “QuotidianoPIÙ” on October 10, 2024, by Sara Armella and Stefano Comisi The “new Tuld” (Legislative Decree 141/2024) introduces several important changes to the regulations governing administrative liability for criminal offenses…

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Anti-dumping and safeguard measures in the EU market are on the rise

Published in “QuotidianoPIÙ” on October 9, 2024, by Sara Armella In 2023, the number of new anti-dumping and anti-subsidy cases initiated by the EU more than doubled compared to 2022, also giving rise to…

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Customs: comprehensive review, extended to include inspections conducted at the time of the transaction

Published in “Italia Oggi” on October 8, 2024, by Sara Armella and Tatiana Salvi: A radical overhaul of customs duties, streamlined inspections, and a strengthened pre-assessment hearing process. These are the key changes outlined in the circular…

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Deforestation Regulation: Possible Extension to December 30, 2025

Published in “QuotidianoPIÙ” on October 8, 2024, by Sara Armella and Stefano Comisi The European Commission proposes to postpone the entry into force of the Deforestation Regulation (Reg. EU…

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