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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
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…
Read More +The Court of Justice overturns the rule of origin proposed by the European Commission Customs origin: cold working of steel tubes constitutes a substantial transformation. The tubes…
Read More +Taric 2026: New Codes on the Way and Simplified Customs Classification by Sara Armella and Tatiana Salvi New codes and significant simplifications for customs classification are on the way: as every…
Read More +Customs Agency: New Regional Structure Launched by Sara Armella and Tatiana Salvi Customs Agency Overhaul: As of November 1, the reorganization of regional structures will be completed in…
Read More +EUDR: Exemption for Traders and Downstream Operators by Stefano Comisi and Stella Ferrante The EU Commission has published a proposal to amend the Deforestation Regulation. The proposal seeks to…
Read More +CBAM: New Exemption Thresholds and Key Responsibilities of the Authorized Declarant by Stefano Comisi and Giovanni Belotti The CBAM rules have officially changed: the amending regulation has been published…
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