Publications

Insights and articles from the firm on legal and tax issues

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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VAT rate on products, new forms starting in May

Published in “Italia Oggi” on April 25, 2024, by Sara Armella and Stefano Comisi

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Customs quality controls

Published in “Italia Oggi” on April 2, 2024, by Sara Armella and Stefano Comisi

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Customs: When Is an Adjustment to the Value of Goods Unlawful?

Published in “QuotidianoPIÙ” on February 26, 2024, by Tatiana Salvi

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AEO Training Program: New Guidelines from Customs

Published in “QuotidianoPIÙ” on February 19, 2024, by Sara Armella and Tatiana Salvi

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The reform of Italian customs law is underway

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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Commercial use of the vessel is required for the fuel excise tax exemption

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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Simplified AEO Certification: The authorization must be granted to the company

Published in “Italia Oggi” by Sara Armella Fewer obstacles to obtaining AEO certification and clarifications on crimes and violations that preclude its granting. Circular No. 9 of…

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Tough crackdown on excise tax evasion. Five years in prison. Smuggled goods: a fine of 10,000 euros

Published in “Italia Oggi” by Sara Armella Along with the customs reform, regulations amending the penalty provisions for excise taxes were also adopted, which amend and supplement the TUA…

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