Tax Crimes · Palermo
Tax Crimes 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.
Assistance with criminal tax matters and crisis management. 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 reati tributari 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 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 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
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 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
- —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 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 reati tributari a Palermo?
Open a confidential case file with our team. Response within 24 hours.