tax lawyers

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


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