What a Tax Lawyer Does

The Main Roles of a Tax Lawyer

A tax lawyer works throughout the lifecycle of a tax dispute, from the preventive stage through to review on points of law. Their main roles fall into five broad areas.

1. Representation in Court before the Tax Courts (Corti di Giustizia Tributaria, formerly Tax Commissions), at first instance, on appeal and — if admitted to practise before it — before the Italian Supreme Court (Corte di Cassazione).
2. Pre-Litigation Advice: drafting defence submissions at the stage when the taxpayer is heard before a decision is taken (art. 6-bis Statuto del Contribuente), preparing self-correction requests (autotutela), and pursuing the tax settlement procedure (accertamento con adesione).
3. Assistance During Tax Audits and visits by the Italian Finance Police (Guardia di Finanza): attendance during inspections, drafting observations on the tax audit report (PVC), and handling subsequent exchanges with the tax authorities.
4. Preventive Tax Planning: tax due diligence, advance rulings, tax structuring of M&A transactions, corporate group reorganisations, and establishment of trusts and holding companies.
5. Tax Crimes: defence in criminal proceedings for offences under D.Lgs. 74/2000 (fraudulent tax returns, failure to file tax returns, failure to pay tax, improper offsetting of tax credits), often in coordination with criminal lawyers.

Tax Lawyer vs Accountant: Who Does What

This is the question most frequently asked by taxpayers faced with a tax authority document. The answer is never "one or the other": the two professions have complementary expertise and regularly work together on complex cases.

When to Contact a Tax Lawyer

• You have received a tax assessment notice and must decide whether to accept it, settle or appeal within 60 days
• A tax payment notice (cartella) demands amounts you believe are time-barred or were never due
• An administrative vehicle seizure (fermo amministrativo) or a tax mortgage (ipoteca) has been imposed on you by the Italian Tax Collection Agency (ADER) and you wish to challenge it
• The Italian Tax Collection Agency (ADER) has attached your bank account or salary
• You are about to face a tax audit or a visit by the Italian Finance Police (Guardia di Finanza)
• You have an ongoing tax case and want a second opinion before appealing
• You need to assess whether a tax amnesty settlement (rottamazione) or a tax settlement procedure (accertamento con adesione) would be preferable to an appeal
• You are planning a complex transaction (M&A, reorganisation, establishment of a trust) and want a tax risk assessment
• You are under investigation for a tax crime under D.Lgs. 74/2000

How to Become a Tax Lawyer

The qualification pathway requires a law degree, admission to legal practice (a State examination after 18 months of training) and substantial experience in firms specialising in tax law. Since 2015, under the Ministry of Justice's DM 144, it has been possible to obtain the title of specialist in tax law awarded by the Italian National Bar Council.

The title requires proven professional experience (at least 5 years practising predominantly in the field), certified continuing professional development and successful completion of an assessment by the Italian National Bar Council (CNF). Representation before the Italian Supreme Court (Corte di Cassazione) requires additional registration on theSpecial Register of Lawyers Admitted to Practise Before the Italian Supreme Court (requiring 12 years of professional practice or a specific examination).

Frequently Asked Questions