Tax Litigation · Naples
Tax Litigation 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.
Representation before the Tax Courts (Corti di Giustizia Tributaria) and the Italian Supreme Court (Corte di Cassazione). 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 tax litigation 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 tax litigation and When Is It Needed
Tax litigation is the procedure through which taxpayers challenge acts issued by the tax authorities and tax collection bodies before the Tax Courts (Corti di Giustizia Tributaria), under D.Lgs. 546/1992 as amended by Legge 130/2022 and D.Lgs. 220/2023. Appealable acts include tax assessment notices, penalty notices, tax payment notices (cartelle), demands for payment, administrative vehicle seizures (fermo amministrativo) and tax mortgage registrations (ipoteca). As a rule, an appeal must be brought within 60 days of service of the act.
Tax Defence and Representation
We regularly represent companies (resident and non-resident), entities and individuals at every stage and level of tax proceedings. The aim is to uphold the Taxpayer's case in the name of the right to fair taxation.
Areas of Practice
- Proceedings on the Merits: Assistance before the Tax Courts (Corti di Giustizia Tributaria) of first and second instance.
- Review on Points of Law: Representation before the Italian Supreme Court (Corte di Cassazione) and EU judicial bodies dealing with tax matters.
- Precontenzioso: Managing relations with the tax authorities during tax audits, on-site visits and inspections, including the tax settlement procedure (accertamento con adesione) stage to prevent litigation.
- Riscossione: Protection against tax payment notices (cartelle) and precautionary measures (tax mortgages (ipoteche), administrative vehicle seizures (fermi amministrativi)).
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
Review of the Act and Time Limits
Verification of service, the statement of reasons, statutory time bars and the suspension of time limits during the court summer recess.
- 2
Choosing a Defence Strategy
Assessment of the options: a self-correction request (autotutela), the tax settlement procedure (accertamento con adesione), which suspends time limits for 90 days, or a direct appeal.
- 3
Electronic Filing of the Appeal
Service by certified email (PEC) and entry of appearance through the electronic tax court filing system (PTT), with an application to suspend the contested measure under art. 47 D.Lgs. 546/1992 where appropriate.
- 4
Hearings and Subsequent Appeals
Oral submissions before the Tax Court (Corte di Giustizia Tributaria) of first instance, appeals to the Tax Court (Corte di Giustizia Tributaria) of second instance and, where the conditions are met, appeals to the Italian Supreme Court (Corte di Cassazione).
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
- —Contested measure together with the certificate of service
- —Tax audit report and any questionnaires
- —Tax returns and financial statements for the tax periods under dispute
- —Supporting accounting and contractual documentation
- —Previous applications, written submissions or correspondence with the tax office
The standard deadline for an appeal is 60 days from service, extended where an application for the tax settlement procedure (accertamento con adesione) is submitted or the summer suspension of procedural time limits (1–31 August) applies. The Court deals with applications for interim relief promptly; the time required to conclude first-instance proceedings varies according to the court's caseload.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle tax litigation 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 tax litigation a Naples?
Open a confidential case file with our team. Response within 24 hours.