Publications

The firm's insights and contributions on legal and tax issues

Postponement of submission for accompanying e-das documents

Published in "Italia Oggi" on 06/13/2024 by Sara Armela and Tatiana Salvi

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Delocalization dribbles duty

Published in "Italia Oggi" on 11/06/2024 by Sara Armella It is legitimate to relocate a production activity to a non-EU country, if the objective is to avoid the application of an additional duty, as long as...

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No adjustment of origin without proof from Customs

Published in "Italia Oggi" on 05/06/2024 by Sara Armela and Tatiana Salvi

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Customs transit with no time limit for conclusion

Published in "Italia Oggi" 01/06/2024 by Sara Armella Customs transit regulations are changing again: eliminated deadlines for the conclusion of transactions and introduced new simplifications for subjects...

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Goods seized and confiscated are subject to VAT

Published in "Italia Oggi" 21/05/2024 by Sara Armella and Tatiana Salvi In case of smuggling, the seizure and confiscation of the goods do not extinguish the obligation in relation to VAT, which will be...

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Customs currency assessments: new declaration form for cash movements

The firm Armella & associati, with founding partner Sara Armella (pictured), assisted Stellantis (Fca Italy) in its victory at the Savona Court of First Instance of Taxation...

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The new smuggling under the customs reform

The firm Armella & associati, with founding partner Sara Armella (pictured), assisted Stellantis (Fca Italy) in its victory at the Savona Court of First Instance of Taxation...

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