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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
The importer is not liable for the absence of the “Made in” label if it was requested by Massimo Monosi and Stefano Comisi. The penalty for the “Made in” label is waived if the error is the supplier’s fault…
Read More +CJEU: Clarifications on Customs Classification and Inward Processing by Sara Armella and Tatiana Salvi In its judgment of November 20, 2025, Case C-631/23, the Court of Justice ruled on the customs classification of certain tourniquets,…
Read More +2025 Update to the Dual-Use List: New Categories and Strengthened Controls by Sara Armella and Tatiana Salvi The European Union has updated the list of dual-use items and technologies subject to…
Read More +EU: End to Duty Exemption for Packages Under €150 by Sara Armella The EU will extend duties to packages valued at less than €150 to protect businesses…
Read More +U.S. Exports Become Less Costly for the Agri-Food Sector by Sara Armella and Stefano Comisi Trump has announced the removal of tariffs on 237 food products, including coffee, cocoa, tomatoes, and meat…
Read More +Transshipment and International Trade Implications by Sara Armella and Serena Adamo For those exporting to the United States, correctly determining customs origin is essential to avoid incurring…
Read More +Excise Taxes and Indirect Taxes: Only Actual Consumption Matters by Stefano Comisi Not every levy imposed on the end consumer is an indirect tax; rather, only those taxes that are directly linked to…
Read More +U.S. Supreme Court: Skepticism Over Trump’s Tariffs by Sara Armella The case regarding the legality of the IEEPA tariffs imposed by Trump has reached the Supreme Court: during the hearing on…
Read More +Customs Value: Clarifications from the Court of Justice of the European Union by Sara Armella The Court of Justice of the European Union has once again ruled on the issue of customs value, establishing new criteria for…
Read More +EU Parliament: Debate on Tariffs and Safeguard Clauses in the Agreement with the U.S. by Sara Armella and Serena Adamo The debate continues on the measures needed to eliminate tariffs…
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