Tax Debt Restructuring · Palermo
Tax Debt Restructuring 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 settlements and insolvency proceedings. 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 tax debt restructuring 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 tax debt restructuring and When Is It Needed
Tax debt restructuring involves managing liabilities to the Italian Revenue Agency (Agenzia delle Entrate) and the Italian Tax Collection Agency (ADER): instalment plans, tax settlements within preventive composition proceedings and restructuring agreements (artt. 63 e 88 del Codice della crisi, D.Lgs. 14/2019), negotiated settlements and over-indebtedness procedures. The aim is to ensure that the plan is sustainable and the business can continue operating.
Business Insolvency Management
We support businesses in financial difficulty through the tools provided by the Business Insolvency Code, with a specific focus on renegotiating tax debt.
Tools Used
- Tax Settlement: Negotiations with the Italian Revenue Agency (Agenzia delle Entrate) to reduce tax debt and extend payment terms (Art. 182-ter L.F. / Codice della Crisi).
- Restructuring Agreements: Assistance in drafting court-approved recovery plans.
- Rottamazione e Definizione Agevolata: Assessment of the opportunities offered by "tax truces" to reduce penalties and interest.
- Sovraindebitamento: Procedures for managing the financial distress of persons and entities not subject to bankruptcy proceedings and of professionals.
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
Debt Snapshot
Extract from the collection register and detailed breakdown of taxes, penalties, interest and collection fees, with checks on limitation periods.
- 2
Choice of Instrument
Comparison of ordinary or extraordinary instalment plans, negotiated settlements, restructuring agreements and composition proceedings.
- 3
Preparing the Proposal
Preparation of the plan and the report on its advantages over judicial liquidation.
- 4
Negotiations and Court Approval
Negotiations with the relevant offices, filing of the tax settlement proposal and management of the court approval stage.
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 Extract from the Collection Register
- —Tax Payment Notices (cartella), Demands for Payment and Administrative Vehicle Seizure (fermo amministrativo) or Tax Mortgage (ipoteca) Orders
- —Bilanci e situazione economico-patrimoniale aggiornata
- —Business and Financial Plan
- —List of Creditors and Existing Security
Ordinary instalment plans are processed promptly by the collection agent; insolvency resolution procedures follow the time limits set by the Insolvency Code, with their duration depending on the complexity of the plan and the number of creditors.
For an assessment of your position, you can or consult the profile of the Firm's tax lawyers.
How We Handle tax debt restructuring 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 tax debt restructuring a Palermo?
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