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, customs planning and compliance
  • 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

  • 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

EU and National VAT

  • VAT issues of companies and groups
  • VAT in international relations
  • imports and exports
  • VAT and sailing
  • intra-Community transactions
  • VAT warehouses
  • VAT refunds to foreigners and Italian companies abroad
  • non-taxable, exempt, non-subject transactions

Environment
taxation

  • EEE and WEEE legislation
  • Plastic tax
  • batteries register
  • Carbon tax
  • assistance in litigation on environmental violations
  • CBAM

Tax litigation

  • business protection in pre-litigation phase
  • compliance and litigation settlement tools
  • assistance in the various levels of judgement
  • assistance in Supreme Court proceedings
  • judicial suspension of collection
  • protection of taxpayers in proceedings before the Court of Justice and the Constitutional Court

Compliance

  • due diligence
  • updating company procedures
  • dispute prevention
  • acquisition of authorisations
  • AEO (Authorized Economic Operator)
  • updating model 231/01

Energy Taxation

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

National tax law

  • assistance during tax audits and pre-litigation conciliation procedures
  • self-assessment - assessment with adhesion
  • submission of pleadings and observations pursuant to the Statute of Taxpayers' Rights
  • corporate and group taxation
  • inductive assessments of corporate income
  • synthetic assessment of individuals' income - sector studies
  • taxation of cooperatives and the third sector and of football clubs
  • assistance to individuals in taxation of large estates and generational transfers
  • recovery of State aid in tax matters
  • taxpayer protection in the collection and enforcement phase

Criminal
tax law

  • preventive consultancy
  • tax and customs compliance
  • administrative liability of entities 231/2001
  • customs offences
  • smuggling
  • tax offences
  • violations of made in Italy
  • violations of industrial property rights
  • assistance at the investigation and trial stage

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)