Tax Litigation Rome

Tax Litigation: When and Why to Instruct a Specialist

Tax litigation is one of the most technical areas of Italian law, involving proceedings that are separate from civil and criminal proceedings, with their own rules on appeals, evidence and time limits. A specialist tax lawyer can make the difference between an avoidable defeat and an effective defence.

The Effectiveness of Pre-Litigation Defence

A significant proportion of tax claims are reduced or cancelled at the pre-litigation stage (through a self-correction request (autotutela) or the tax settlement procedure (accertamento con adesione)), before proceedings even begin. Early intervention by a tax lawyer — as early as the informal tax notice or tax audit report (PVC) stage — can therefore avoid litigation and contain the overall cost of the dispute.

From an Informal Tax Notice to the Italian Supreme Court (Corte di Cassazione): Integrated Assistance

The Firm Marzo Associati assists taxpayers at every stage:

• Investigative Stage: assistance during tax audits, visits and inspections by the Italian Revenue Agency (Agenzia delle Entrate) or the Italian Finance Police (Guardia di Finanza);
• Pre-Litigation: tax settlement procedure (accertamento con adesione), self-correction request (autotutela), tax ruling request (interpello);
• Proceedings on the Merits: representation before the Tax Courts (Corte di Giustizia Tributaria) of first and second instance;
• Appeals on Points of Law: representation before the Italian Supreme Court (Corte di Cassazione) on the most significant points of law;
• Enforcement and Collection: challenges to tax payment notices (cartelle), administrative vehicle seizure (fermo amministrativo) and tax mortgages (ipoteche).

Tax Proceedings Following the Reform under L. 130/2022

The Legge 31 August 2022, n. 130 introduced the most significant reform of Italian tax proceedings since the 1990s, substantially amending D.Lgs. 546/1992. The main operational changes concern: the introduction of a professional tax judiciary (full-time judges, with honorary judges being progressively phased out); the admissibility of prova testimoniale scritta, which fills the long-standing evidential gap in tax proceedings; the reference to the Italian Supreme Court (Corte di Cassazione) for a preliminary ruling on points of law of particular significance, which accelerates the establishment of binding precedents; and the general introduction ofudienza da remoto, which reduces litigation costs.art. 21 D.Lgs. 546/1992 remains unchanged in setting a mandatory time limit of 60 giorni from service of the notice for lodging an appeal — a time limit that is not suspended during August and whose expiry renders the tax notice final, irrespective of its lawfulness.art. 68 governs staged collection during proceedings: one third of the tax is payable after the first-instance judgment, two thirds after the second-instance judgment, and the balance after the ruling of the Italian Supreme Court (Corte di Cassazione) — with the option of applying for an interim stay under art. 52 where there is a risk of serious and irreparable harm.

Taxpayers' Rights: The Statute and Key Time Limits

The Legge 212/2000 (Taxpayers' Rights Statute) serves as a safeguard for taxpayers' rights in their dealings with the tax authorities.art. 12 safeguards fundamental rights during tax audits: taxpayers must be informed of the reasons for the visit, are entitled to have a legal representative present, and — above all — the final date of the report closing the audit marks the start of a period of 60 giorni during which taxpayers may submit observations and requests before the office issues the tax assessment notice (except in cases of duly justified urgency).art. 10-bis L. 212/2000, introduced by D.Lgs. 128/2015, codifies the principle of abuse of law: the tax authorities may disallow tax advantages arising from transactions lacking economic substance which, although formally lawful, produce "undue" tax advantages. The burden of proving abuse rests with the Italian Revenue Agency (Agenzia delle Entrate), while taxpayers may provide evidence of valid non-tax reasons justifying the transaction.

Tax Settlement Procedure (Accertamento con Adesione): Resolving Disputes before Litigation

The tax settlement procedure (accertamento con adesione) is a strategic means of avoiding litigation, enabling taxpayers to settle a dispute before court proceedings, with penalties reduced to 30% of the statutory minimum and the option of paying in instalments. The Firm always assesses the relative merits of this route and a court appeal, providing clients with a comprehensive cost-benefit analysis as soon as the tax notice is received.

Based in Rome — Assistance throughout Italy

The Firm is based at Via Ancona 20, Roma (quartiere Salario), a few minutes from the city centre. We assist taxpayers and businesses throughout Lazio — Rome, Latina, Viterbo, Frosinone — and in Italy's main cities, with the option of in-person or remote hearings depending on the location of the competent Court.