What Does a Tax Lawyer Do?

A tax lawyer assists taxpayers (individuals, businesses and professionals) in disputes with the Italian Revenue Agency (Agenzia delle Entrate), the Italian Tax Collection Agency (ADER) and local authorities. They challenge tax assessment notices, tax payment notices (cartella), administrative vehicle seizures (fermo amministrativo), tax mortgages (ipoteca) and attachments; represent clients before the Tax Courts (Corti di Giustizia Tributaria) and the Italian Supreme Court (Corte di Cassazione); initiate procedures to avoid litigation, including the tax settlement procedure (accertamento con adesione) and self-correction requests (autotutela); and handle customs, VAT and international tax litigation.

The Difference Between a Tax Lawyer and an Accountant

An accountant handles bookkeeping and routine tax compliance; a tax lawyer is authorised to represent clients before the Tax Courts (Corti di Giustizia Tributaria) and the Italian Supreme Court (Corte di Cassazione). In complex disputes, the two professionals work together: the Firm, Marzo Associati, regularly works with the client's accountant.

Can a tax lawyer in Rome assist clients throughout Italy?

Yes. Since 2019, the electronic tax court filing system (PTT) has enabled appeals and documents to be filed electronically with any Tax Court (Corte di Giustizia Tributaria) in Italy. Public hearings may be held by videoconference under art. 16 D.L. 119/2018. The Firm, Marzo Associati, regularly assists clients in Milan, Naples, Turin, Bologna, Florence, Bari and Palermo from its Rome office.

How much does a tax lawyer cost in Italy?

Fees follow DM 55/2014 (legal fee parameters) and vary according to the value of the dispute and its complexity. The Firm offers a structured preliminary consultation, the cost of which can be deducted from subsequent fees if instructed, to assess the case and provide a transparent fee estimate. For cases supported by strong documentary evidence, a percentage-based success fee (palmario) may be agreed.

What are the time limits for challenging a tax authority decision?

60 days from service for tax assessment notices, tax payment notices (cartella), demands for payment, administrative vehicle seizures (fermo amministrativo) and tax mortgages (ipoteca). For judgments: 60 days from service or 6 months from filing (the extended time limit). Once the time limit expires, the decision becomes final. It is essential to contact a tax lawyer immediately after service.

Nationwide Coverage via the Electronic Tax Court Filing System (PTT)

Tax Lawyer in Italy

Tax law firm based in Rome with nationwide coverage. Representation in litigation before the Tax Courts (Corti di Giustizia Tributaria) throughout Italy and the Tax Division of the Italian Supreme Court (Corte di Cassazione). Dedicated specialisation in corporate taxation, international taxation and gaming.

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In Brief

What a tax lawyer does: challenges tax authority decisions and represents taxpayers before the Tax Courts (Corti di Giustizia Tributaria) and the Italian Supreme Court (Corte di Cassazione).
Termine ordinario: 60 days from service to challenge tax assessment notices, tax payment notices (cartella), administrative vehicle seizures (fermo amministrativo) and tax mortgages (ipoteca).
Copertura geografica: throughout Italy via the electronic tax court filing system (PTT) — hearings by videoconference, electronic filing.
Onorari: fee parameters under DM 55/2014 + a structured preliminary consultation with a written fee estimate.

Tax Lawyers by City

Location-specific pages detailing the competent Tax Courts (Corti di Giustizia Tributaria), procedural timescales and local practices.

Rome

Head Office — Via Ancona 20

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Milan

CGT Lombardia

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Naples

CGT Campania

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Bologna

CGT Emilia-Romagna

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Florence

CGT Toscana

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Bari

CGT Puglia

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Palermo

CGT Sicilia

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Areas of Expertise

Tax Litigation

Appeals before the Tax Courts (Corti di Giustizia Tributaria) of first and second instance and the Tax Division of the Italian Supreme Court (Corte di Cassazione).

Tax Payment Notices (Cartella) and Collection

Challenges to tax payment notices (cartella), administrative vehicle seizures (fermo amministrativo), tax mortgages (ipoteca) and attachments imposed by the Italian Tax Collection Agency (ADER).

Tax Assessment Notices

Defence against tax assessments, including those based on indirect methods, deemed income, the redditometro and bank investigations.

Tax Litigation Before the Italian Supreme Court (Corte di Cassazione)

Appeals to the Italian Supreme Court (Corte di Cassazione), grounds concerning points of law, defects in reasoning and breaches of tax law.

International Taxation

Fictitious overseas corporate residence, transfer pricing, tax residence, CFCs, double taxation treaties.

Gaming and Betting Taxation

Single betting tax, PREU, ADM, customs litigation in the gaming and betting sector.

Awards and Recognition

Why Marzo Associati

Forbes Italia

Inclusion in Forbes Italia's sector rankings.

Legalcommunity Italian Awards

The "Law Firm of the Year — Fiscalità del Gambling" award.

Giuffré Handbook

Lawyer Giancarlo Marzo is the author of the handbook "Fiscalità del Gaming" (Giuffré Francis Lefebvre).

Frequently Asked Questions

Have you received a notice from the tax authorities?

You have 60 days to appeal. Contact us now for a preliminary assessment.

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