Tax Debt Restructuring · Florence
Tax Debt Restructuring 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.
Tax settlements and insolvency proceedings. 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 tax debt restructuring 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 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 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
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 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
- —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 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 tax debt restructuring a Florence?
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