Indirect Taxes · Bologna
Indirect Taxes 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.
VAT, registration tax, mortgage tax and cadastral tax. 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 indirect 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 indirect tax and When Is It Needed
Indirect taxes apply to transfers and consumption: VAT (D.P.R. 633/1972), registration tax (D.P.R. 131/1986), mortgage and cadastral taxes, stamp duty, and inheritance and gift tax. Litigation typically concerns VAT deduction and recovery from customers, fictitious transactions, recharacterisation of instruments for registration tax purposes, first-home tax relief and the value declared in property deeds.
IVA e Tributi Indiretti
Indirect tax legislation is constantly evolving. We provide qualified support to ensure the correct application of national and EU provisions.
Services
- Domestic and Foreign VAT: Management of cross-border transactions, exporters' VAT-free purchase allowances, VAT refunds and direct VAT registration.
- Registration Tax: Advice on the taxation of legal instruments, leases and property transfers.
- Successioni e Donazioni: Optimisation of the tax burden on transfers without consideration.
- Dogane e Accise: Assistance with specific taxes relating to the movement of goods.
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
Characterisation of the Transaction
Contractual analysis and verification of the correct VAT or registration tax treatment.
- 2
Compliance Review
Examination of electronic invoicing, registers, periodic VAT calculations and the annual return.
- 3
Handling Tax Calculation or Adjustment Notices
Discussions with the tax office, a self-correction request (autotutela) and consideration of the tax settlement procedure (accertamento con adesione).
- 4
Appeal to the Tax Court (Corte di Giustizia Tributaria)
Challenging the notice, with an application for a stay where appropriate, and handling the proceedings throughout that level of jurisdiction.
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
- —Notarial deed or contract subject to adjustment
- —Invoices, adjustment notes and VAT registers
- —Periodic VAT calculations and annual VAT return
- —Tax calculation or adjustment notice served
- —Documentation supporting the tax relief claimed
Notices assessing registration tax must be challenged within 60 days; for first-home tax relief, the three-year statutory time limits laid down by the relevant legislation remain applicable.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle indirect 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 indirect tax a Bologna?
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