Corporate Tax · Bologna
Corporate Tax for clients in Bologna
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna.
Tax advice on extraordinary corporate transactions and corporate restructuring. Dedicated assistance for clients in Bologna e Emilia-Romagna, managed entirely through the electronic tax court filing system (PTT) from the Firm's office in Rome.
In Brief
The Firm Marzo Associati offers specialist assistance in corporate tax to businesses and taxpayers in Bologna e Emilia-Romagna. The service is structured for clients in the area: Motor Valley, packaging, biomedical industries, precision engineering, agri-food and cooperatives.
What Is corporate tax and When Is It Needed
Corporate tax advice concerns routine business taxation and the taxation of extraordinary transactions: calculating corporate income tax (IRES) and IRAP, cost deductibility, extraordinary transactions (mergers, demergers, contributions of assets, business transfers), group reorganisations, tax consolidation and assessing the risk of abuse of law under art. 10-bis dello Statuto del contribuente.
Business Taxation
We assist businesses and corporate groups in managing tax matters in their ordinary activities and extraordinary transactions, ensuring the correct application of tax rules and the optimisation of their tax burden.
Areas of Expertise
- Direct Taxes: Advice on corporate income tax (IRES), IRAP and the calculation of business income.
- Operazioni Straordinarie: Tax analysis of mergers, demergers, capital contributions and changes of legal form.
- Tax Consolidation: Management of group taxation and optimisation of corporate structures.
- Pareri Pro Veritate: Preparation of technical opinions on legal issues that are disputed or whose application is uncertain.
Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna
Via Marco Polo 60 — 40131 Bologna
The Tax Court (Corte di Giustizia Tributaria) of second instance for Emilia-Romagna is based in Bologna and hears appeals from all provinces of Emilia-Romagna (Modena, Reggio Emilia, Parma, Piacenza, Ferrara, Ravenna, Forlì-Cesena, Rimini).
How the Procedure Works for Clients in Bologna
- 1
Corporate Structure Analysis
Reviewing the current structure, intra-group relationships and the transaction's business objectives.
- 2
Assessment of Alternatives
Comparing the possible legal routes and quantifying the tax burden of each.
- 3
Documentary Safeguards
Establishing valid non-tax reasons and preparing supporting documentation, including for a potential anti-abuse tax ruling request (interpello).
- 4
Implementation Support
Support in finalising the legal instruments and subsequently managing relations with the tax authorities.
Documents are filed electronically with the Tax Court (Corte di Giustizia Tributaria) of First Instance in Bologna (Via Marco Polo 60, 40131 Bologna); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Bologna e in Emilia-Romagna
IVA intracomunitaria e cessioni UE
Defence against allegations of non-existent transactions, evidence of intra-EU supplies, and correct application of VAT exemption regimes.
Crediti d'imposta R&S e Industria 4.0
Disputes over technology tax credits challenged as non-existent, sworn expert reports and classification of activities.
Transfer Pricing in Motor Valley and Packaging Groups
Defence of transfer pricing documentation, master files and country files for groups with foreign subsidiaries.
Taxation of Cooperative Companies
Disputes concerning the application of preferential regimes under L. 904/1977, indivisible reserves and predominantly mutual status.
Agri-Food Taxation and PDO/PGI
IVA, IRAP e tributi indiretti nelle filiere produttive emiliane (Parmigiano, prosciutto, aceto balsamico, vini).
The Firm also assists clients in neighbouring provinces: Modena, Reggio Emilia, Parma, Ferrara, Ravenna, Forlì-Cesena, Rimini, Piacenza.
Documents to Gather and Timeframes
- —Up-to-date company register extract and articles of association
- —Financial statements for the last three financial years
- —Income tax and IRAP returns
- —Valuation reports and relevant contracts
- —Resolutions and Plans Relating to the Transaction
Extraordinary corporate transactions take varying amounts of time depending on the corporate law requirements; an anti-abuse tax ruling request (interpello) receives a response within the time limits laid down in the Taxpayer's Charter, subject to suspension for fact-finding purposes.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle corporate tax for Clients in Bologna
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Tax Court (Corte di Giustizia Tributaria) of Bologna
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Bologna only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With corporate tax a Bologna?
Open a confidential case file with our team. Response within 24 hours.