Publications

Insights and articles from the firm on legal and tax issues

Export Control: Trade Compliance Becomes a Strategic Pillar of the 231 Model

Export Control: Trade Compliance Becomes a Strategic Pillar of the 231 Model by Sara Armella and Tatiana Salvi 231 Models to Be Updated for Companies Operating in the Trade Sector…

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Exclusion of customs liability for a diligent indirect representative

Exclusion of customs liability for the diligent indirect representative by Sara Armella & Tatiana Salvi Exclusion of joint and several liability for the customs representative who acted with the utmost diligence, placing…

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U.S. Tariffs: Door Opened for Refunds for Businesses

U.S. Tariffs: International Trade Court Paves the Way for Refunds for Businesses by Sara Armella and Tatiana Salvi The U.S. Court of International Trade (CIT) paves the way for tariff refunds…

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New 10% U.S. tariffs: 24 states file a lawsuit

New 10% U.S. Tariffs: 24 States File Lawsuit by Sara Armella and Tatiana Salvi The legality of the new tariffs approved by Trump in the wake of the ruling by the… is also being questioned

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CBAM 2026: Final Phase and New EU Initiatives

CBAM 2026: Final Phase and New EU Initiatives by Stefano Comisi and Giovanni Belotti On December 31, 2025, the transition period—which began in October 2023—came to a definitive close during the…

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U.S. Tariffs: A new 10% general tariff is now in effect

U.S. Tariffs: New 10% General Tariff Rate Takes Effect by Sara Armella and Tatiana Salvi On February 23, 2026, U.S. Customs and Border Protection (CBP), with…

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Excise taxes: notice is void without prior hearing

Excise Taxes: Notice of Assessment Invalid Without Prior Hearing by Sara Armella and Tatiana Salvi A notice of assessment for excise taxes is invalid if the Customs and Monopolies Agency does not first initiate the…

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Parcel tax: Assonime highlights the risks of incompatibility with EU law

Parcel Tax: Assonime Highlights Risks of Incompatibility with EU Law by Tatiana Salvi The €2 levy on small parcels from non-EU countries comes under…

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EU Council: Customs Duty Exemption for Low-Value Packages Abolished

EU Council: Customs Duty Exemption for Low-Value Packages Abolished by Sara Armella and Tatiana Salvi The customs duty exemption for low-cost packages has been abolished. With…

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EU–Mercosur Agreement: Green Light for Safeguard Measures to Protect European Agriculture

EU–Mercosur Agreement: Green Light for Safeguard Measures to Protect European Agriculture by Sara Armella and Tatiana Salvi On January 17, the European Union signed the agreement with the…

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