Tax Due Diligence · Bologna
Tax Due Diligence 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 analysis for M&A transactions and investments. 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 due diligence 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 due diligence and When Is It Needed
Tax due diligence is the analysis of the tax risks of a company or business division in preparation for an acquisition, investment or reorganisation. It covers direct taxes, VAT, indirect taxes, pending litigation, tax relief claimed and outstanding tax liabilities, with quantification of contingent liabilities and guidance on contractual warranty clauses.
Audit and Risk Analysis
The Due Diligence service aims to identify potential hidden tax risks ("tax risks") and untapped opportunities within target companies or asset portfolios.
Stages of the Work
- Tax Check-up: Checking the correct application of direct and indirect taxes in financial years still open to tax audit.
- Analisi M&A: Support for investors and funds in the preliminary stages of business acquisitions to determine the true value of the deal.
- Employment Compliance: Checking tax and social security deductions for employees and other workers.
- Reportistica: Preparation of detailed reports identifying potential liabilities and mitigation strategies.
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
Defining the Scope
Identifying the tax years, taxes and companies to be analysed, taking account of the statutory time limits for tax assessments.
- 2
Data Room and Document Requests
Sending the request list and analysing management's responses.
- 3
Risk Analysis
Quantifying contingent liabilities for taxes, penalties and interest, classified by likelihood.
- 4
Report and Clauses
Delivery of the report with practical guidance on price adjustments, representations & warranties and indemnities.
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
- —Financial statements and tax returns for years still open to assessment
- —VAT Registers and Calculations
- —Pending Litigation and Documents Served
- —Intra-group Contracts and Transfer Pricing Documentation
- —Documentazione su crediti d'imposta e agevolazioni fruite
Due diligence on a medium-sized target generally takes two to four weeks from the date the complete data room becomes available, with interim reports for transactions on tight timetables.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle tax due diligence 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 tax due diligence a Bologna?
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