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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
Indirect customs representative: good faith and legitimate expectations define the limits of their liability by Sara Armella Customs law, like civil law, distinguishes between two alternative frameworks through which…
Read More +Excise Taxes and VAT: The Supreme Court Denies Tax Relief in Cases of Theft of Goods by Stefano Comisi The objective nature of the liability of the operator of a warehouse in… has been confirmed
Read More +Assonime Circular No. 11/2026: An Overview of the Final CBAM Framework by Sara Armella and Stefano Comisi Assonime Circular No. 11/2026 provides an overview of the regulatory framework for the…
Read More +Reform of Decree 231/2001: Forms Must Be Updated by Sara Armella Purchasing goods from non-EU countries or selling abroad are activities that expose companies to an ever-increasing number…
Read More +Agreement Reached on the Reform of the Customs Code by Sara Armella and Tatiana Salvi Agreement Reached on the Reform of the EU Customs Code: The European Parliament and the Council are moving toward the adoption of the most…
Read More +Export Control: Trade Compliance Becomes a Strategic Pillar of the 231 Model by Sara Armella and Tatiana Salvi 231 Models to Be Updated for Companies Operating in the Trade Sector…
Read More +Exclusion of customs liability for the diligent indirect representative by Sara Armella & Tatiana Salvi Exclusion of joint and several liability for the customs representative who acted with the utmost diligence, placing…
Read More +U.S. Tariffs: International Trade Court Paves the Way for Refunds for Businesses by Sara Armella and Tatiana Salvi The U.S. Court of International Trade (CIT) paves the way for tariff refunds…
Read More +New 10% U.S. Tariffs: 24 States File Lawsuit by Sara Armella and Tatiana Salvi The legality of the new tariffs approved by Trump in the wake of the ruling by the… is also being questioned
Read More +CBAM 2026: Final Phase and New EU Initiatives by Stefano Comisi and Giovanni Belotti On December 31, 2025, the transition period—which began in October 2023—came to a definitive close during the…
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