Tax Debt Restructuring · Bologna
Tax Debt Restructuring 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 settlements and insolvency proceedings. 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 tax debt restructuring 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 tax debt restructuring and When Is It Needed
Tax debt restructuring involves managing liabilities to the Italian Revenue Agency (Agenzia delle Entrate) and the Italian Tax Collection Agency (ADER): instalment plans, tax settlements within preventive composition proceedings and restructuring agreements (artt. 63 e 88 del Codice della crisi, D.Lgs. 14/2019), negotiated settlements and over-indebtedness procedures. The aim is to ensure that the plan is sustainable and the business can continue operating.
Business Insolvency Management
We support businesses in financial difficulty through the tools provided by the Business Insolvency Code, with a specific focus on renegotiating tax debt.
Tools Used
- Tax Settlement: Negotiations with the Italian Revenue Agency (Agenzia delle Entrate) to reduce tax debt and extend payment terms (Art. 182-ter L.F. / Codice della Crisi).
- Restructuring Agreements: Assistance in drafting court-approved recovery plans.
- Rottamazione e Definizione Agevolata: Assessment of the opportunities offered by "tax truces" to reduce penalties and interest.
- Sovraindebitamento: Procedures for managing the financial distress of persons and entities not subject to bankruptcy proceedings and of professionals.
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
Debt Snapshot
Extract from the collection register and detailed breakdown of taxes, penalties, interest and collection fees, with checks on limitation periods.
- 2
Choice of Instrument
Comparison of ordinary or extraordinary instalment plans, negotiated settlements, restructuring agreements and composition proceedings.
- 3
Preparing the Proposal
Preparation of the plan and the report on its advantages over judicial liquidation.
- 4
Negotiations and Court Approval
Negotiations with the relevant offices, filing of the tax settlement proposal and management of the court approval stage.
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 Extract from the Collection Register
- —Tax Payment Notices (cartella), Demands for Payment and Administrative Vehicle Seizure (fermo amministrativo) or Tax Mortgage (ipoteca) Orders
- —Bilanci e situazione economico-patrimoniale aggiornata
- —Business and Financial Plan
- —List of Creditors and Existing Security
Ordinary instalment plans are processed promptly by the collection agent; insolvency resolution procedures follow the time limits set by the Insolvency Code, with their duration depending on the complexity of the plan and the number of creditors.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle tax debt restructuring 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
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