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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 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…
Read More +Sanctions Against Russia Also Target Chinese Companies by Sara Armella The EU’s fifteenth package of sanctions against Russia has been approved, expanding the list of entities and…
Read More +Customs: Revitalizing Free Zones by Sara Armella and Tatiana Salvi Revitalizing customs free zones, with a central role for AEO-certified operators when the operator is a…
Read More +Customs Operators: Extensive Corrections by Sara Armella and Tatiana Salvi Extensive opportunities for regularization, especially for AEO-certified operators, and reviews upon request without any criminal consequences.…
Read More +Customs Reform: A Rush to Update Form 231 by Sara Armella and Tatiana Salvi A Rush to Update Form 231: In recent weeks, all companies that do business internationally…
Read More +"Tightened Cash Controls" by Sara Armella and Tatiana Salvi Stricter penalties for those who fail to declare cash entering or leaving the European Union, with the…
Read More +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…
Read More +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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