Indirect Taxes · Milan
Indirect Taxes for clients in Milan
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance of Milan.
VAT, registration tax, mortgage tax and cadastral tax. Dedicated assistance for clients in Milan e Lombardy, 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 Milan e Lombardy. The service is structured for clients in the area: litigation before the Tax Court (Corte di Giustizia Tributaria) in Lombardy is dominated by high-value business disputes (intra-Community VAT, transfer pricing, fictitious foreign tax residence, R&D tax credits, abuse of law in extraordinary corporate transactions).
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 of Milan
Via Conservatorio 22 — 20122 Milan
The Tax Court (Corte di Giustizia Tributaria) in Milan has one of Italy's heaviest corporate litigation caseloads and some of the shortest case resolution times in the country. The Tax Court (Corte di Giustizia Tributaria) of second instance for Lombardy is based in the same city.
How the Procedure Works for Clients in Milan
- 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 of Milan (Via Conservatorio 22, 20122 Milan); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Milan e in Lombardy
IVA intracomunitaria e frodi carosello
Defence against allegations of fictitious transactions, failure to apply the reverse charge mechanism and breaches of the principle of VAT neutrality.
Transfer Pricing and Intra-Group Prices
Transfer pricing adjustments under art. 110 TUIR, OECD guidelines, defence of documentation and APAs.
Fictitious Foreign Residence and Corporate Tax Residence
Defence against claims that formally foreign companies are tax-resident in Italy under art. 73 TUIR.
Crediti d'imposta R&S e Industria 4.0
Challenges by the Italian Revenue Agency (Agenzia delle Entrate) concerning non-existent tax credits or credits to which the taxpayer is not entitled, classification of research activities, sworn technical expert reports.
Abuse of Law in Extraordinary Corporate Transactions
Defence of valid non-tax commercial reasons for mergers, demergers and contributions challenged under art. 10-bis Statuto del Contribuente.
The Firm also assists clients in neighbouring provinces: Monza-Brianza, Pavia, Varese, Como, Lecco, Bergamo, Brescia, Lodi.
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 Milan
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings at the Milan Tax Court (Corte di Giustizia Tributaria)
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Site visits in Milan only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With indirect tax a Milan?
Open a confidential case file with our team. Response within 24 hours.