Indirect Taxes · Florence
Indirect Taxes for clients in Florence
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Florence.
VAT, registration tax, mortgage tax and cadastral tax. Dedicated assistance for clients in Florence e Tuscany, 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 Florence e Tuscany. The service is structured for clients in the area: transfer pricing for brand royalties, VAT on licences, taxation of DOC/DOCG protection consortia, expenditure-based tax assessments of HNWIs.
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 Florence
Via Cavour 56 — 50129 Florence
The Tax Court (Corte di Giustizia Tributaria) of second instance for Tuscany is based in Florence and hears appeals from all Tuscan provinces (Arezzo, Grosseto, Livorno, Lucca, Massa-Carrara, Pisa, Pistoia, Prato, Siena).
How the Procedure Works for Clients in Florence
- 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 Florence (Via Cavour 56, 50129 Florence); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Florence e in Tuscany
Transfer Pricing on Royalties and Trademark Licences
Representation of luxury and fashion groups challenging adjustments by the Italian Revenue Agency (Agenzia delle Entrate) concerning intercompany royalties and trademark valuations.
Wine Sector Taxation and Protection Consortia
VAT disputes, excise duties on wine products, agricultural flat-rate tax regimes, and taxation of DOC/DOCG consortia.
Expenditure-Based Tax Assessments of Tuscan HNWIs
Representation of individuals with a high capacity to pay tax in challenges to assessments based on the availability of assets indicating wealth (villas, yachts, works of art) under art. 38 DPR 600/1973.
Taxation of Tourism and Luxury Accommodation
VAT on accommodation establishments (country house hotels, historic residences), assessments concerning receipts and the classification of activities.
Wealth Management for Tuscan Business Families
Trusts, family foundations, family business succession agreements and the intergenerational transfer of wealth and long-established family businesses.
The Firm also assists clients in neighbouring provinces: Prato, Pistoia, Arezzo, Siena, Lucca, Pisa, Livorno, Massa-Carrara, Grosseto.
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 Florence
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Florence Tax Court (Corte di Giustizia Tributaria)
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Florence only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With indirect tax a Florence?
Open a confidential case file with our team. Response within 24 hours.