Tax Litigation and Advance Rulings
We have extensive experience in tax disputes, particularly those involving direct taxes, VAT, registration tax, local taxes and tax penalties.
We represent taxpayers in proceedings before the Italian tax courts nationwide and before the Italian Supreme Court of Cassation, where permitted by applicable professional rules.
We also assist clients in submitting advance ruling applications (interpelli) to the Italian Revenue Agency.
Tax Audits and Administrative Proceedings
We represent clients during tax audits and pre-litigation proceedings before the tax authorities, including negotiated tax assessments (accertamento con adesione) and other applicable administrative settlement procedures.
Real Estate Taxation
We advise on the tax implications of real estate transactions, from acquisition through disposal.
Our experience extends to the tax aspects of transactions involving real estate portfolios.
Corporate Taxation
We advise businesses on tax matters arising in their day-to-day operations and at key stages of restructuring and growth, including detailed legal opinions on complex corporate income tax issues.
Tax Residence and Relocation
We advise individuals relocating their tax residence to Italy, including on preferential regimes for qualifying inbound workers and returning researchers. Our assistance includes reviewing the client’s tax position, assessing the implications of the move and eligibility for available Italian tax incentives, and preparing the supporting documentation required to claim those benefits.
For clients conducting cross-border economic activities, we advise on tax compliance obligations and the prevention or mitigation of double taxation in accordance with applicable law and tax treaties.
VAT and Indirect Taxes
We provide advice and detailed reasoned legal opinions (pareri pro veritate) on VAT and other indirect taxes.
This includes advice on the cross-border VAT exemption scheme for qualifying small enterprises.
Digital Services Tax
We advise digital businesses, including online platforms and search engine operators, on the application of Italy’s digital services tax.
Our work covers the interpretation of applicable rules, tax calculations and filings, and representation in related disputes, with a focus on compliance and effective management of tax costs.
Local Taxes
We advise on recurring and exceptional issues involving Italy’s principal local taxes, including IMU, TASI and TARI.
