Publications

Insights and articles from the firm on legal and tax issues

The deadline for submitting e-das accompanying documents has been postponed

Published in “Italia Oggi” on June 13, 2024, by Sara Armela and Tatiana Salvi

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Offshoring circumvents tariffs

Published in “Italia Oggi” on June 11, 2024, by Sara Armella: It is permissible to relocate a production facility to a non-EU country if the aim is to avoid the imposition of an additional duty, provided that…

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No correction of origin without proof from Customs

Published in “Italia Oggi” on June 5, 2024, by Sara Armela and Tatiana Salvi

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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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