Armella & Associates is a law firm which operates mainly in the field of national and international tax law, based in Milan and Genoa.
The Founder of the firm, Sara Armella, after the important professional experience with prof. Victor Uckmar
gave birth to a really high skill, recognized at European level. Armella & Associates is one of the Founders and the only Italian Firm of Green lane, an international association of independent professional firms, with specific experience in
international trade taxation and customs law.
Among its clients, the firm includes leading multinational and Italian groups, on the basis of experience gained in the field of international and domestic taxation.
Assistance to avoid customs disputes Assistance in obtaining AEO certificate Customs Classification Value of goods Origin of goods Made in Italy Customs Litigation
Consultancy in all VAT areas Corporate VAT issues VAT in international operations Imports and exports Intra-Community transactions VAT warehouse Exporters and use of VAT credit Evidence of the export
Scope and exemptions Tax warehouses International and intra-community operations Allowances for losses, destruction and dips Movement of products subject to excise duty Advice and assistance during proceedings
Assistance of taxpayers throughout all the proceeding stages at Tax Commissions Assistance to companies on customs matters before any Authority Assistance before the Supreme Court Protection of taxpayers in proceedings before the European Court of Justice and before Constitutional Court
Tax consultancy and compliance Corporate tax planning Ruling and compliance with the Revenue Agency Defense throughout tax investigation Defense against assessments Corporate taxation
International Corporate Taxation Intercompany and related party agreements International tax planning Breakdown of intra-group costs Transactions with black-listed countries Protection against international double taxation Residence of companies under tax treaties and Italian law Taxation management
Customs value of goods and services intercompany Coordination of transfer pricing to the Customs value rules Value Compliance Analysis and definition of the dynamics of intercompany flows Intra-group transactions and agreements
Classification, origin and customs value Feasibility study for Aeo authorization Customs and VAT due diligence Update of compliance procedures
Tax crimes Made in Italy infringements Preventive consultancy Assistance throughout criminal tax investigation Assistance to companies in proceedings under the Decree No. 231/2001 from charges of corporate criminal liability
Setting up in-house programs to ensure compliance with customs rules and procedures Prefeasibility for AEO certification Value of goods Origin of goods Etichettatura "Made in Italy" Customs classification Customs Procedures Dual use Incoterms