Marzo e Associati

When choosing a tax lawyer in Rome, it is advisable to check three factors: an exclusive or predominant specialisation in tax law (rather than a general practice), recognition by independent publications and rankings (Forbes, Legalcommunity, We Wealth, Chambers), and the presence within the team of lawyers admitted to practise before the Italian Supreme Court (Corte di Cassazione) to handle appeals on points of law. Marzo Associati is a firm specialising in tax, with editorial recognition and a multidisciplinary team of lawyers and chartered accountants.

The Firm Marzo Associati offers two ways to access its services: a standard consultation request, where the case is assessed initially to establish whether there are grounds for assistance, and a dedicated appointment, an in-depth technical consultation to analyse your position, the cost of which can be deducted from the fees for any subsequent professional engagement. Fees for subsequent work are agreed transparently according to the complexity and value of the dispute. To book: +39 06 894 109 29 or via the contact form.

Marzo Associati is based in Rome at Via Ancona 20, in the Salario-Trieste district, a few minutes from Termini station and the Castro Pretorio Metro B station. The Firm sees clients by appointment from Monday to Friday. For clients outside Rome, consultations are available by videoconference, with the same quality as an in-person consultation.

An accountant primarily handles bookkeeping, the preparation of tax returns and routine compliance. A tax lawyer provides legal assistance in tax matters: representation in litigation before the Tax Courts (Corti di Giustizia Tributaria) and the Italian Supreme Court (Corte di Cassazione), management of dealings with the Italian Revenue Agency (Agenzia delle Entrate) and the Italian Finance Police (Guardia di Finanza), and tax planning for extraordinary corporate transactions, trusts and wealth. The two roles complement each other: at Marzo Associati, the team includes both tax lawyers and chartered accountants.

Italian tax proceedings have three levels: the Tax Court (Corte di Giustizia Tributaria) of first instance (CGTD, formerly CTP), the Tax Court (Corte di Giustizia Tributaria) of second instance (CGTS, formerly CTR), and the Italian Supreme Court (Corte di Cassazione) for points of law. Before proceedings, it is possible to use dispute resolution mechanisms such as the tax settlement procedure (accertamento con adesione) and a self-correction request (autotutela). The Firm Marzo Associati assists clients at every stage, from receipt of the tax assessment notice through to proceedings before the Italian Supreme Court (Corte di Cassazione).

Timescales vary depending on the location of the Tax Court (Corte di Giustizia Tributaria). In Rome, the first hearing is scheduled, on average, within 12–24 months of the appeal being lodged. However, dispute resolution mechanisms such as the tax settlement procedure (accertamento con adesione) can lead to a much faster resolution of the dispute. Marzo Associati always assesses the quickest and most effective strategy for each case.

On receiving a tax assessment notice, it is essential to act within 60 days. The main options are: applying for the tax settlement procedure (accertamento con adesione), which suspends the time limits for 90 days and may reduce penalties to 1/3; submitting a self-correction request (autotutela); or lodging an appeal with the Tax Court (Corte di Giustizia Tributaria). A tax lawyer analyses the notice to identify procedural and substantive defects and advise on the best strategy.

A family asset fund (fondo patrimoniale) is an Italian civil law arrangement that earmarks certain assets for the family's needs, with partial protection from creditors. A trust is an international law arrangement (under the Hague Convention, implemented in Italy) that provides more robust asset segregation and can include multiple beneficiaries across several generations. A trust is generally preferable for complex estates, intricate intergenerational transfers and protection against significant business risks.

Yes. Marzo Associati is based in Rome (Via Ancona 20) but assists clients throughout Italy. For proceedings before Tax Courts (Corti di Giustizia Tributaria) in other cities, the Firm coordinates with local professionals or uses remote hearings. For matters before the Italian Supreme Court (Corte di Cassazione), hearings take place in Rome and are handled directly by the Firm. Clients in Milan, Naples, Turin and other major Italian cities can manage their relationship with the Firm remotely, with the same quality of service.

If a tax payment notice (cartella) is neither paid nor appealed within 60 days of service, it becomes final and the Italian Tax Collection Agency (ADER) may take enforcement action: administrative vehicle seizure (fermo amministrativo), tax mortgages (ipoteche) over property, and attachment of bank accounts and wages. It is essential to act promptly: a tax lawyer can check the validity of the notice, identify any defects and lodge an appeal or request payment of the debt by instalments.

Yes. Gaming and betting taxation is one of the Firm's practice areas. Giancarlo Marzo, a lawyer, is the author of the handbook 'Fiscalità del Gaming', published by Giuffré Francis Lefebvre, and received the award for best law firm in the Fiscalità del Gambling category at the Legalcommunity Italian Awards.

Yes. The Firm provides specialist assistance in criminal tax law: defence in cases involving fraudulent tax returns, failure to file tax returns, concealment of accounting records and other offences under D.Lgs. 74/2000. Its approach combines criminal defence with tax strategy to achieve the best results for the client.