EXAMPLES OF PROFESSIONAL EXPERIENCE
A- An Italian client posed the following situation: In order to increase its production and stay competitive on the market an Italian company, manufacturer of bags, sends a Ukrainian company (a third party to all effects and thus not a subsidiary) all the material necessary for the creation of the bags (a classic example of subcontracting). The material is sent from Italy to the Ukraine accompanied by the standard documents. When product manufacture has been completed, the Ukrainian business sends the Italian company the finished bags, accompanied by the standard documentation. Once the finished, or in some cases the almost finished (semi-finished) product returns, the Italian company applies the “Made in Italy” tag.
B- An Italian client posed a query on the contractual, tax and customs-related consequences of the modification of the party manufacturing the goods (already subcontracted out), whose registered office is in Romania.
C-An Italian client posed the following query: does a company based in Hong Kong, with an established organizational structure in Italy, have to issue invoices with VAT to an Italian company?
D- An Italian study center asks: after providing warranty services does a business that is subject to Polish law have to issue an invoice with VAT or without VAT to another business that is subject to Italian law, with whom it has a contractual relationship for the offer of its services in Poland?
E- A business operating in the import-export of food and agricultural products asked for tax, customs and business consulting after providing products to companies with registered offices in Germany, which declared bankruptcy with payments still owing to the Italian supplier.
F-The owner of a company with registered office in Italy, after the deterioration of relations with a Serbian individual with whom he had previously established a “d.o.o.” company under Serbian law, having fully paid up the entire capital, wished to liquidate the Serbian company.
G-A Portuguese company operating in the sector of precious metals sought advice following a tax and customs inspection by the Portuguese authorities, who raised objections regarding the lack of documentation necessary to justify “the shortage of stock” of grams of gold and gold products which were delivered to Italian companies in the sector, in order to make repairs.
H- A Czech company operating in international transport, following missed payment for transport services carried out between Italy and Poland, asked for debt recovery and an assessment on customs and tax issues, since at the time of the facts neither Poland nor the Czech Republic belonged to the European Union.
I- Acted as Arbitrator on behalf of a top Polish company in arbitration proceedings launched by an Italian company, following a breach of contract triggered by the opening of a letter of credit which was opened late.
L-An Italian business entered into a supply and installation contract for furnishings for public premises located in France. An analysis of the contractual terms and conditions was performed, both civil and tax-related, specifically on the need to appoint a tax representative, mandatory under French tax regulations.
M- Product distribution contract in the U.S. on behalf of an Italian business, verification of the contractual terms and conditions in relation to American common law. Opening of letter of credit, terms and conditions, in compliance with the standard banking practices in force in the U.S.
N- Defense of an Italian businessman before the French criminal courts, before the customs and tax authority in France, after his arrest for the possession, importation and transport of narcotics, the illegal traffic of products prohibited in France.
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