Indirect Taxes · Palermo
Indirect Taxes 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.
VAT, registration tax, mortgage tax and cadastral tax. 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 indirect 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 indirect tax and When Is It Needed
Indirect taxes apply to transfers and consumption: VAT (D.P.R. 633/1972), registration tax (D.P.R. 131/1986), mortgage and cadastral taxes, stamp duty, and inheritance and gift tax. Litigation typically concerns VAT deduction and recovery from customers, fictitious transactions, recharacterisation of instruments for registration tax purposes, first-home tax relief and the value declared in property deeds.
IVA e Tributi Indiretti
Indirect tax legislation is constantly evolving. We provide qualified support to ensure the correct application of national and EU provisions.
Services
- Domestic and Foreign VAT: Management of cross-border transactions, exporters' VAT-free purchase allowances, VAT refunds and direct VAT registration.
- Registration Tax: Advice on the taxation of legal instruments, leases and property transfers.
- Successioni e Donazioni: Optimisation of the tax burden on transfers without consideration.
- Dogane e Accise: Assistance with specific taxes relating to the movement of goods.
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
Characterisation of the Transaction
Contractual analysis and verification of the correct VAT or registration tax treatment.
- 2
Compliance Review
Examination of electronic invoicing, registers, periodic VAT calculations and the annual return.
- 3
Handling Tax Calculation or Adjustment Notices
Discussions with the tax office, a self-correction request (autotutela) and consideration of the tax settlement procedure (accertamento con adesione).
- 4
Appeal to the Tax Court (Corte di Giustizia Tributaria)
Challenging the notice, with an application for a stay where appropriate, and handling the proceedings throughout that level of jurisdiction.
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
- —Notarial deed or contract subject to adjustment
- —Invoices, adjustment notes and VAT registers
- —Periodic VAT calculations and annual VAT return
- —Tax calculation or adjustment notice served
- —Documentation supporting the tax relief claimed
Notices assessing registration tax must be challenged within 60 days; for first-home tax relief, the three-year statutory time limits laid down by the relevant legislation remain applicable.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle indirect 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 indirect tax a Palermo?
Open a confidential case file with our team. Response within 24 hours.