Tax Litigation · Palermo
Tax Litigation 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.
Representation before the Tax Courts (Corti di Giustizia Tributaria) and the Italian Supreme Court (Corte di Cassazione). 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 litigation 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 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 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
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 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
- —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 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 litigation a Palermo?
Open a confidential case file with our team. Response within 24 hours.