Tax Crimes · Naples
Tax Crimes for clients in Naples
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Naples.
Assistance with criminal tax matters and crisis management. Dedicated assistance for clients in Naples e Campania, 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 Naples e Campania. The service is structured for clients in the area: business disputes involving SMEs (restaurants, accommodation, construction, agri-food), a substantial volume of litigation concerning enforced collection, local taxes (municipal property tax (IMU), TARI) and assessments relating to tourism and property activities.
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 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.
How the Procedure Works for Clients in Naples
- 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 in Naples (Via dei Tribunali 224 (Castel Capuano), 80138 Naples); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Naples e in Campania
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.
The Firm also assists clients in neighbouring provinces: Caserta, Salerno, Avellino, Benevento.
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 Naples
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Hearings Before the Tax Court (Corte di Giustizia Tributaria) of Naples
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
Visits to Naples only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With reati tributari a Naples?
Open a confidential case file with our team. Response within 24 hours.