Tax Crimes · Milan
Tax Crimes 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.
Assistance with criminal tax matters and crisis management. 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 reati tributari 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 reati tributari and When Is It Needed
Tax crimes are the criminal offences provided for in D.Lgs. 74/2000: fraudulent tax returns using invoices for non-existent transactions (art. 2), inaccurate tax returns (art. 4), failure to file tax returns (art. 5), issuing false invoices (art. 8), concealment of accounting records (art. 10), failure to pay withholding taxes and VAT (artt. 10-bis e 10-ter), and fraudulent evasion of tax payment (art. 11). Allegations are frequently accompanied by preventive seizure with a view to confiscation, including confiscation of assets of equivalent value.
Criminal Tax Defence
Working closely with the tax department, the business crime team provides legal defence in proceedings for tax crimes, ensuring an integrated approach to tax and criminal law.
Offences Handled
- Dichiarazione fraudolenta: Defence in cases involving the use of invoices for non-existent transactions or other fraudulent devices.
- Omesso versamento: Assistance with offences involving failure to pay VAT or certified withholding taxes (Art. 10-bis e ter D.Lgs. 74/2000).
- Indebita compensazione: Handling allegations concerning the use of tax credits to which the taxpayer is not entitled or which do not exist.
- Sequestri: Defence against interim measures affecting property (preventive seizure of assets of equivalent value) imposed on the assets of the company or its director.
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
Analysis of the Criminal and Tax Case Files
Combined review of the tax audit report (PVC), the report to the prosecuting authority and the related tax assessment documents.
- 2
Defence at the Interim Measures Stage
Review of preventive seizure and applications for the release of seized assets, coordinated with the tax defence.
- 3
Defence Investigations and Written Submissions
Documentary reconstruction, expert advice and written submissions to the Public Prosecutor.
- 4
Strategies for Avoiding or Shortening Trial Proceedings
Assessment of grounds for exemption from punishment linked to full payment of the tax debt and of alternative procedural mechanisms.
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
- —Notice of Investigation, Seizure Order or Information on the Proceedings
- —Tax Audit Report and Annexes
- —Tax Returns for the Periods Under Dispute
- —Accounting and Banking Documentation
- —Existing Instalment Plans or Payment Receipts
An application for review of a seizure must be lodged within ten days of execution or service of the order. The time limits for criminal proceedings are independent of those for tax proceedings, which continue in parallel.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle reati tributari 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 reati tributari a Milan?
Open a confidential case file with our team. Response within 24 hours.