Corporate Tax · Palermo
Corporate Tax for clients in Palermo
Sole office in Rome (Via Ancona 20): assistance remotely and at hearings before the Tax Court (Corte di Giustizia Tributaria) of First Instance in Palermo.
Tax advice on extraordinary corporate transactions and corporate restructuring. Dedicated assistance for clients in Palermo e Sicily, 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 corporate tax to businesses and taxpayers in Palermo e Sicily. The service is structured for clients in the area: complex cases requiring specialist tax expertise.
What Is corporate tax and When Is It Needed
Corporate tax advice concerns routine business taxation and the taxation of extraordinary transactions: calculating corporate income tax (IRES) and IRAP, cost deductibility, extraordinary transactions (mergers, demergers, contributions of assets, business transfers), group reorganisations, tax consolidation and assessing the risk of abuse of law under art. 10-bis dello Statuto del contribuente.
Business Taxation
We assist businesses and corporate groups in managing tax matters in their ordinary activities and extraordinary transactions, ensuring the correct application of tax rules and the optimisation of their tax burden.
Areas of Expertise
- Direct Taxes: Advice on corporate income tax (IRES), IRAP and the calculation of business income.
- Operazioni Straordinarie: Tax analysis of mergers, demergers, capital contributions and changes of legal form.
- Tax Consolidation: Management of group taxation and optimisation of corporate structures.
- Pareri Pro Veritate: Preparation of technical opinions on legal issues that are disputed or whose application is uncertain.
Tax Court (Corte di Giustizia Tributaria) of First Instance in Palermo
Via Filippo Cordova 76 — 90143 Palermo
The Tax Court (Corte di Giustizia Tributaria) of second instance for Sicily is based in Palermo and hears appeals from western Sicily (Palermo, Trapani, Agrigento, Caltanissetta). Catania is home to a second Tax Court (Corte di Giustizia Tributaria) of second instance serving eastern Sicily.
How the Procedure Works for Clients in Palermo
- 1
Corporate Structure Analysis
Reviewing the current structure, intra-group relationships and the transaction's business objectives.
- 2
Assessment of Alternatives
Comparing the possible legal routes and quantifying the tax burden of each.
- 3
Documentary Safeguards
Establishing valid non-tax reasons and preparing supporting documentation, including for a potential anti-abuse tax ruling request (interpello).
- 4
Implementation Support
Support in finalising the legal instruments and subsequently managing relations with the tax authorities.
Documents are filed electronically with the Tax Court (Corte di Giustizia Tributaria) of First Instance in Palermo (Via Filippo Cordova 76, 90143 Palermo); hearings may take place remotely or in person, depending on the requirements of the defence.
Common Cases in Palermo e in Sicily
Tax Credit for the Single SEZ for Southern Italy
Sicily with maximum aid intensity: representation in challenges by the Italian Revenue Agency (Agenzia delle Entrate) concerning requirements, calculation, cumulation and eligible investments.
The Sicilian Region’s Own Taxes
Regional tax on public property concessions, vehicle taxes and minor taxes levied by the special-statute Region.
Agri-Food Taxation and Sicilian PDOs/PGIs
Agricultural VAT, wine excise duties, disputes concerning Sicilian PDOs/PGIs (wines, extra virgin olive oil, Pachino tomatoes, blood oranges).
Tourism and Accommodation Taxation
Accommodation establishments (hotels, B&Bs, villas, historic residences), short-term lets, tourist taxes, classification of activities.
Customs Litigation at Sicilian Ports
Valuation and customs classification adjustments for Mediterranean trade.
The Firm also assists clients in neighbouring provinces: Trapani, Agrigento, Caltanissetta, Enna, Messina.
Documents to Gather and Timeframes
- —Up-to-date company register extract and articles of association
- —Financial statements for the last three financial years
- —Income tax and IRAP returns
- —Valuation reports and relevant contracts
- —Resolutions and Plans Relating to the Transaction
Extraordinary corporate transactions take varying amounts of time depending on the corporate law requirements; an anti-abuse tax ruling request (interpello) receives a response within the time limits laid down in the Taxpayer's Charter, subject to suspension for fact-finding purposes.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle corporate tax for Clients in Palermo
Confidential Video Consultation
Riunioni strategiche su Google Meet o Microsoft Teams.
Digital Power of Attorney
Appointment using a qualified electronic signature.
Palermo Tax Court (Corte di Giustizia Tributaria) Hearings
Partecipazione da remoto ex art. 16 D.L. 119/2018 o in presenza.
Targeted Visits
On-site visits in Palermo only when essential.
Professionals Responsible for the Service
Frequently Asked Questions
Do You Need Assistance With corporate tax a Palermo?
Open a confidential case file with our team. Response within 24 hours.