The Firm

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.

Areas of recognized competence, at a European level, are: international and national taxation, customs law, VAT, excise duties, and tax litigation.

The Firm is the founder of Green Lane, an international association of independent studies, a worldwide network of experts with specific skills in the fields of international trade, customs, excise duties and VAT, able to develop study projects and customs and international tax planning.

The firm is member of the International Chamber of Commerce, Italy (ICC), of the International Fiscal Association (IFA) and of the Associazione Nazionale Tributaristi Italiani (ANTI).

It collaborates with several trade associations, with Italian Trade Agency, Confindustria, Fedespedi, Federunacoma and with research and study centers, both Italian and foreign, providing a constant support in the research and study of issues related to foreign trade and international and customs taxation.

In 2021 Forbes magazine listed it in the prestigious list of '100 legal excellencies in Italy', a selection of 100 law and consulting firms and one of only 20 selected firms in the Tax sector

Studio Armella & Associati is indicated by Top Legal magazine as one of the leading law firms in tax consultancy and litigation, in the independent selection "The excellence of Tax in Italy".

About Sara Armella

Sara Armella is a lecturer for Masters and Law Courses at the “Bocconi University” of Milan, “University of Genoa”, “State University” of Milan, “University of Verona” and at the “Tor Vegata University” in Rome. She is a contract professor at ICE.

She is the president of the Italian “Customs & Trade Facilitation Commission” of the International Chamber of Commerce.
She is also the Italian representative of the Paris “Customs & Trade Facilitation Commission” of the International Chamber of Commerce.



Tax Lawyer

Sara Armella, Founder


Tatiana Salvi, Senior Associate

Tax Lawyer

Massimo Monosi, Partner

Tax Lawyer

Stefano Comisi, Partner