Our Firm provides advisory and representation services through the preparation of studies and legal opinions, as well as through expert advocacy in tax ruling procedures across every stage of litigation, from Tax Courts to national and European High Courts with respect to the tax regimes, direct taxation, withholding taxation, VAT, and other indirect taxes applicable to:
- banking and financial instruments and products, including insurance products, hybrid financial instruments, shareholdings, subordinated and convertible securities, units in collective investment undertakings, derivative contracts, insurance policies, collective and individual investment funds, as well as the design, structuring, placement and distribution of such products and the drafting of the related contractual arrangements;
- banking, financial and insurance transactions, including loans, assignment of receivables, securitizations, financial leasing, forfaiting, transfers of cryptocurrencies, real and personal guarantees, leveraged buyouts, trusts, custody and deposit of financial assets, and the structuring and implementation of complex financial transactions; analysis of product transformation or recharacterization and verification of the applicable legal and regulatory framework for banking, financial and insurance instruments;
- collective investment structures and vehicles, including UCIs, SICAVs, SICAFs, ETFs, real estate funds, listed real estate investment companies (SIIQ), SPACs and REOCo structures, as well as pension funds, PIP and PIR investment plans, mutual benefit societies and health funds;
- family wealth planning, including the reorganization of family assets and generational transfers.
In addition, the Firm provides advisory and assistance in the principal accounting and financial matters relating to the management and operations of:
- banks, asset management companies (SGR), investment firms (SIM), factoring companies, trust companies, leasing companies and other financial intermediaries;
- insurance companies;
- financial, insurance and industrial holding companies.
Finally, the Firm provides assistance in:
- drafting legislative proposals and corporate tax reform projects, drawing on the expertise gained through participation in legislative commissions, and advising trade associations and public bodies;
- bringing constitutional challenges before the Constitutional Court; seeking preliminary rulings and challenging European Commission decisions; representing clients before the Court of Justice of the European Union; assisting in infringement proceedings before the European Commission; and bringing applications before the European Court of Human Rights.
Our publications on financial and insurance taxation:
- Gabriele Escalar, Il regime di imposizione dei redditi dei contratti unit ed index linked, Corr. Trib. 2017, p. 2517 e segg.;
- Gabriele Escalar, Per l’applicabilità dell’esenzione da IVA alle attività di coassicuratrice delegataria Corr. Trib. 2018, p. 2995 e segg.;
