Publications

Insights and articles from the firm on legal and tax issues

Customs transit with no time limit

Published in “Italia Oggi” on June 1, 2024, by Sara Armella Customs transit regulations are changing again: deadlines for completing operations have been eliminated, and new simplifications have been introduced for operators…

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Seized and confiscated goods are subject to VAT

Published in “Italia Oggi” on May 21, 2024, by Sara Armella and Tatiana Salvi In cases of smuggling, the seizure and forfeiture of the goods do not extinguish the VAT liability, which will be…

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Customs currency inspections: new declaration form for cash transactions

The law firm Armella & Associati, led by founding partner Sara Armella (pictured), represented Stellantis (FCA Italy) in its successful appeal before the Savona Tax Court of First Instance…

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Smuggling in the New Era of Customs Reform

The law firm Armella & Associati, led by founding partner Sara Armella (pictured), represented Stellantis (FCA Italy) in its successful appeal before the Savona Tax Court of First Instance…

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Customs Transit: The New Simplified Regulations

Published in “QuotidianoPIÙ” on June 4, 2024, by Sara Armella

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Customs: When Investigations Can Lead to an Assessment

Published in “QuotidianoPIÙ” on June 1, 2024, by Sara Armella

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New Free Trade Agreement Between the EU and New Zealand

Published in “QuotidianoPIÙ” on May 18, 2024, by Sara Armella and Tatiana Salvi Trade between the EU and New Zealand has been strengthened, but with due regard for civil rights, climate standards, and…

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Greater transparency at customs through the use of tariff quotas only if they have sufficient capacity

Published in “Italia Oggi” on April 4, 2024, by Sara Armella: Tariff quotas may be used only if they have sufficient capacity, and importers may choose not to proceed with the import if the quotas are exhausted, thereby avoiding the need to…

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