Customs and excise law

The firm offers extensive expertise in customs issues, a tax area recently broadened by the new Community Customs Code (Reg. EC 405/2008). The firm assists its clients in dealings with the customs authorities, supporting and guiding taxpayers through all the various aspects of the so-called “customs debt”, concerning the legal aspects of customs declarations (SAD, permanent import or export), in identifying the correct customs procedure for goods (as per the new customs code), in applying the Incoterms and simplified procedures (incomplete, domiciled and simplified declarations).
The firm also offers its clients judicial and extrajudicial assistance in matters of excise duties on the production and sale of energy products, with particular experience in petroleum products, gas and electricity.
The firm’s assistance covers both the administrative phase of adversarial procedures with the offices and the judicial phase.
The firm has also developed unique expertise in issues of incompatibility of European manufacturing and excise taxes.