Sole office in Rome · Assistance in Naples e Campania
Tax Assistance for Naples
Marzo Associati has a single office in Rome (Via Ancona 20). It assists clients in Naples remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Naples.
Specialist tax defence for businesses and taxpayers in Naples, the economic and administrative centre of southern Italy. The Firm provides assistance entirely remotely through the electronic tax court filing system (PTT), with a team of eight professionals dedicated exclusively to tax law.
In Brief
The Firm Marzo Associati assists taxpayers and businesses in Naples and Campania in proceedings before the Tax Court (Corte di Giustizia Tributaria) of Naples (Castel Capuano) and in disputes with the Italian Tax Collection Agency (ADER). Specialist defence through the electronic tax court filing system (PTT), focusing on VAT, analytical and presumptive tax assessments, enforced collection, local taxes and the taxation of businesses in Campania.
Definition
What does a tax lawyer do in Naples? A tax lawyer assists businesses and taxpayers during tax audits and exchanges with the Italian Revenue Agency (Agenzia delle Entrate), in choosing mechanisms to avoid litigation (a self-correction request (autotutela), the tax settlement procedure (accertamento con adesione)) and in appealing against measures before the Tax Courts (Corti di Giustizia Tributaria), through to appeals on points of law before the Italian Supreme Court (Corte di Cassazione). A tax lawyer also advises on business tax planning and asset protection, and provides defence in criminal tax proceedings.
Competent Court
Which Tax Court (Corte di Giustizia Tributaria) has jurisdiction over Naples? For taxpayers resident or with their registered office in Naples, the tax court of first instance is the Tax Court (Corte di Giustizia Tributaria) of First Instance in Naples (Via dei Tribunali 224 (Castel Capuano), 80138 Naples). The appeal must be filed within 60 days of service of the document through the electronic tax court filing system (PTT).
10
Dedicated Professionals
Forbes
Eccellenze legale-tributario 2025
Giuffré
Authors of «Gaming Taxation»
Awards
Legalcommunity Italian Awards
Practice Areas in Naples
All Areas of Tax Law, at a Single Office in Naples
Tax Litigation
Appeals, second-instance appeals and appeals to the Italian Supreme Court (Corte di Cassazione) before the competent Tax Court (Corte di Giustizia Tributaria).
International Taxation
Transfer pricing, tax residence, voluntary disclosure, Italian inbound workers' tax regime (impatriati).
Corporate Tax
Structured tax advice for businesses, groups and extraordinary corporate transactions.
Tax Crimes
Integrated criminal tax defence: inaccurate tax returns, fraud, failure to pay tax.
Wealth Management & Trust
Trusts, family foundations, family business succession agreements, generational succession.
Gaming & Betting Taxation
Concessionari ADM, PREU, imposta unica, IVA, compliance regolamentare.
Indirect Taxes
VAT, registration tax, gift and inheritance tax, excise duties, customs litigation.
Tax Due Diligence
Tax risk analysis in M&A, restructurings and investments.
Tax Debt Restructuring
Extended instalment arrangements, tax debt settlements, repayment plans.
Trusts and Fiduciary Companies
Establishment, management and taxation of trusts and fiduciary mandates.
Tax Jurisdiction
Tax Justice in Naples
Tax Court (Corte di Giustizia Tributaria) of First Instance in Naples
Via dei Tribunali 224 (Castel Capuano) — 80138 Naples
Historic premises in the Castel Capuano complex. One of the Italian courts with the highest volumes of pending litigation. The Tax Court (Corte di Giustizia Tributaria) of second instance for Campania is based in the same city.
Economic Context
Typical Tax Litigation in Naples
Litigation before the Tax Court (Corte di Giustizia Tributaria) of Naples reflects the diverse structure of Campania's economy: business disputes involving SMEs (restaurants, accommodation, construction and agri-food), a substantial volume of litigation concerning enforced collection, local taxes (municipal property tax (IMU), TARI) and tax assessments relating to tourism and property activities.
Recurring Issues
The Matters We Defend in Naples
Analytical and Presumptive Tax Assessments of SMEs
Defence against sector studies, ISA, assessments based on the redditometro and the availability of assets indicating ability to pay tax.
Enforced Collection Litigation
Challenges to tax payment notices (cartella), demands for payment, administrative vehicle seizures (fermo amministrativo) and tax mortgages (ipoteca) imposed by the Italian Tax Collection Agency (ADER).
IVA nei settori ricettivo e ristorazione
Contestazioni su aliquote ridotte, regime forfettario, fatturazione elettronica e corrispettivi telematici.
Local Taxes and Municipal Property Tax (IMU)/TARI Litigation
Appeals against tax assessments issued by municipalities in the province of Naples concerning properties, accommodation businesses and waste generation.
Construction, Public Procurement and Sector-Specific Taxation
Defence against claims concerning VAT, withholding taxes, social security contributions and joint and several liability in construction contracts.
Area Served
Tax Law Firm for Naples e provincia
The Firm assists taxpayers and businesses in Naples and the entire metropolitan area, as well as the neighbouring provinces of Campania: the electronic tax court filing system (PTT) enables us to act in the same way throughout the region, without any operational limitations.
Working Arrangements
Why a Rome-Based Firm for a Company in Naples
Tax proceedings have been fully electronic since 2019. A lawyer's exclusive specialisation in tax law now matters far more than geographical proximity to the court.
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams. Documenti scambiati via canale cifrato.
CAdES Digital Power of Attorney
Appointment using a qualified electronic signature. No travel required.
Hearings Before the Tax Court (Corte di Giustizia Tributaria) of Naples
Remote participation under art. 16 D.L. 119/2018 or attendance in person as required.
Targeted Visits
Visits to Naples only for complex hearings or meetings with local party-appointed technical experts (CTPs).
The Team
Professionals Assisting Clients in Naples
Awards and Publications
Forbes Italia 2025
Giuffré Francis Lefebvre
Polis Avvocati — Verified Profile
Legalcommunity Italian Awards
FAQ
Domande frequenti — Naples
Tax Document Served in Naples?
The time limits for appeals are short: 60 days from service for most documents. Contact us for a confidential technical analysis of your position.