Fields of activity

Armella & Associati founded in 2008 by attorney Sara Armella after fifteen years of experience with the Professor Victor Uckmar, has offices in Milan and Genoa.
The partners of the firm are Sara Armella and Massimo Monosi.
The firm has a recognized expertise in domestic and international taxation and assists major Italian and multinational groups.
Below, divided by sector, are the areas of activity in which Studio Armella operates internationally.

Customs Law

  • due diligence, pianificazione e compliance doganale
  • legal consulting to prevent customs contestation
  • assistance to obtain an Authorized Economic Operator authorization
  • customs classification requirements
  • customs origin of goods
  • anti-dumping duties
  • customs value requirements
  • assistance in obtaining customs authorisations
  • assistance of operators in customs claims and administrative procedures


  • international taxation
  • intragroup and related third party contracts
  • international tax planning
  • intragroup costs sharing agreements
  • transfer pricing
  • residence of companies under tax treaties and Italian law
  • management taxation
  • residence of individuals
  • tax regime of repatriates

and National VAT

  • VAT issues of companies and groups
  • VAT in international relationships
  • import – export
  • VAT and sailing
  • intra-community transactions
  • VAT deposits
  • VAT rebates to foreign subjects and Italian companies abroad
  • nontaxable, tax-free and not-subject transactions

tax law

  • AEE and RAEE regulations
  • Plastic tax
  • Italian battery registry
  • Carbon tax
  • legal assistance in claims on environmental infringements
  • speciale CBAM

Tax proceedings

  • pre-litigation assistance
  • compliance and dispute resolution procedures
  • assistance in the different degrees of the trial
  • assistance at the Italian Supreme Court
  • legal suspension of the collection
  • tutelage of the taxpayer at the European Court of Justice and at the Constitutional Court


  • due diligence
  • update of business procedures
  • dispute prevention
  • obtainment of authorizations
  • AEO (Authorized Economic Operator)
  • Update of 231/01 model

Fiscalità dell’energia

  • excise
  • excise refunds
  • Vat and customs
  • emission trading: direct and indirect, national and international taxation
  • incentives and tax allowances

International taxation

  • assistance during tax checks and pre-trial settlements
  • self-protection - settlement with tax office
  • presenting of briefs and documents according to the Statute of taxpayers
  • taxation of companies and groups
  • assessments on company income
  • assessments on physical people income - assessments based on sector parametres
  • cooperatives, third sector and football club taxation
  • assistance to physical persons on large assets and inheritance taxation
  • state aid refund
  • tutelage of the taxpayer during the collection and its execution phase

tax law

  • preventive legal consulting
  • tax and customs compliance
  • legal entities responsibility 231/2001
  • tax offences
  • customs offences
  • smuggling
  • breaches of the made in Italy law
  • breaches of industrial property rights
  • assistance during investigations and trials

Local taxes

  • Public property taxes
  • Commercial property taxes
  • IMU (local council property tax)
  • TARI (tax household refuse)
  • TASI
  • assistance to the municipalities during the trial
  • TOSAP and COSAP (tax and licence fee on public ground occupation)