Lorenzo provides consultancy to companies, national and foreign, in the customs, VAT and excise fields. In particular, he assists his clients in customs planning, in obtaining all customs authorizations (tax warehouses, rulings, authorized and registered exporter – Rex, BTI and OTI, etc.), also through access to the customs decision system, as well as in obtaining the AEO authorization (authorized economic operator).
He also provides advice on the classification of goods, preferential and non-preferential origin (made in) and customs value (e.g., royalties, transport and insurance costs, etc.).
Following the introduction of the smuggling offense among the “reati presupposto” referred to in Legislative Decree 231/2001, Lorenzo assists companies in updating the related models by also intervening as a member of the supervisory bodies.
He also provides advice on import control (e.g., restrictive measures, anti-dumping and countervailing duties) and export control with particular attention to the discipline of the so-called Dual Use products and the drafting of the related Internal Compliance Programs.
Lorenzo represents companies in customs litigation, as well as in administrative disputes before the Chambers of Commerce and Metropolitan Cities (e.g., disputes relating to “made in”, CE marking, etc.).
He provides specialist assistance in the field of points of exit from the national and EU territory, in VAT triangular operations and in the field of boating.
Finally, he offers advice in the field of harmonized and non-harmonized excise duties.
Lorenzo has been a member of the firm since 2021. Previously, he collaborated with leading Italian tax and customs law firms, including Armella & Associati. Subsequently he founded the Ugolini Baldi Fraternali Piemontese (UBFP) associated law firm with offices in Genoa and Milan and was manager of the Trade & Customs Team of the Associated Firm – legal and tax consultancy KPMG.
