Tax Litigation

Studio Legal Aid provides technical defense and strategic advice in the field of tax litigation, with consolidated expertise in the protection of taxpayers, companies and business groups in every phase of the dispute with the Financial Administration, both at national level and before the higher courts.

The firm's approach combines legal rigor, analytical ability and mastery of procedural dynamics, with the support of technical tax consultants, legal auditors and accounting experts, to ensure a high-profile specialist presence.

Areas of Intervention

The Firm assists its clients in proceedings concerning:

• appeal against assessment, rectification and liquidation notices, including in matters of transfer pricing, banking investigations and inductive assessments;
• VAT, direct taxes, IRAP, registration tax, inheritance, donation and local taxes (IMU, TARI, TOSAP, advertising tax);
• actions against tax bills, administrative seizures, mortgages, foreclosures and tax registrations;

• proceedings arising from PVCs of the Guardia di Finanza or Revenue Agency, also with relevant criminal-tax profiles;

• appeals in customs and excise matters, with assistance in relations with the Customs and Monopolies Agency.

Assistance includes the management of precautionary proceedings, judicial suspensions, compliance judgments and appeals to the Supreme Court.

Defense in Tax Trial

The Firm guarantees complete technical defense before:

• First and second instance Tax Courts of Justice, through the drafting of appeals, briefs, additional grounds and replies;
• Court of Cassation, for appeals of legitimacy on violations of the law or defects of motivation;
• Constitutional Court and ECHR, in cases of conflict with constitutional or conventional principles.

Each defensive act is prepared on the basis of an integrated analysis of the tax and evidentiary system, with the use of econometric CTPs and documentary accounting support.

Deflationary Tools and Alternative Solutions

The Firm evaluates and implements, when advantageous for the client, litigation-deflationary tools, including:

• assessment with adhesion, with assistance in the adversarial proceedings and negotiation of the tax claim;
• tax mediation and self-protection, to avoid the initiation of legal proceedings;
• biennial preventive agreements, effective repentances and facilitated definitions;

• tax transactions and agreements with the Revenue Agency, also in the context of business crises.

Asset Protection and Coordination with Criminal-Tax Law

The Firm provides integrated support between tax litigation, criminal liability and asset protection, assisting the client in cases of:

• tax evasion, fraudulent, omitted or untrue declarations, pursuant to Legislative Decree 74/2000;
• undue compensation and fraudulent evasion of tax payments;
• real precautionary measures (preventive seizure) and confiscation of equivalent value;

• drafting of requests pursuant to art. 13-bis for the extinction of the crime through tax compliance.

Approach and Methodology

Studio Legal Aid adopts a technical, analytical and highly strategic working method, divided into:

1. Preliminary technical assessment and procedural risk

• examination of the client's overall tax position and of the tax documents received;
• verification of the legitimacy of the assessment procedure and the substantial prerequisites of the claim.

2. Construction of the defensive line

• definition of the strategy: judicial opposition or deflationary solution;
• targeted jurisprudential study for the specific dispute;
• preparation of well-founded, coherent and technically articulated defensive documents.

3. Accounting and expert support

• involvement of legal auditors, tax experts and accounting experts;
• preparation of economic reconstructions and findings of tax congruity;
• use of technical reports to support disputes in court.

4. Precautionary defense and asset protection

• preparation of appeals for judicial and precautionary suspension pursuant to art. 47 Legislative Decree 546/1992;
• opposition to mortgages, foreclosures and tax seizures;
• assessments related to insolvency and possible access to crisis resolution tools.

To obtain assistance in tax proceedings or define a highly reliable defense strategy, it is possible to schedule a private appointment with Studio Legal Aid.

Legal Aid