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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
CBAM: The Final Phase Begins and Uncertainties Surrounding Circular 36/D by Stefano Comisi and Giovanni Belotti The final phase of the CBAM officially began on January 1…
Read More +EU–Mercosur: Under What Conditions Will Customs Duties Be Eliminated? By Sara Armella and Stefano Comisi The European Union has concluded a free trade agreement with the countries of the…
Read More +Customs Procedures and Freight Transport for the 2026 Olympics: Clarifications on the Guidelines by Sara Armella and Tatiana Salvi The Milano Cortina 2026 Foundation has released the…
Read More +U.S. Tariffs: Possible Alternatives for the Trump Administration by Sara Armella and Tatiana Salvi Pending the Supreme Court’s ruling on the legality of the tariffs imposed on products…
Read More +New Italian Parcel Tax to Take Effect in 2026 by Sara Armella and Tatiana Salvi In Italy, online shopping from third countries will become more expensive in 2026:…
Read More +Decree 231: New Criminal Offenses Related to Import-Export Activities by Sara Armella A major update to the 231 models is required for violations related to international trade: Legislative Decree 211/2025 implements…
Read More +IEEPA Duties: Potential Refunds Amid Customs Deadlines and Legal Proceedings by Sara Armella and Andrea Romani Grussu The possible overturning of IEEPA duties by the U.S. Supreme Court…
Read More +Simplified Parcel Tax by Sara Armella The IT systems of the Customs Agency and operators are not ready for the new two-euro tax on parcels imported from countries…
Read More +No confiscation of goods if the operator decides to settle the customs debt by Sara Armella and Tatiana Salvi No confiscation of goods if…
Read More +2026 Budget Law: New Tax on Packages Under €150 by Sara Armella The 2026 Budget Law introduces a new handling fee of two…
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