Our Firm provides advisory and representation services through the preparation of studies and opinions, as well as through expert advocacy in tax ruling procedures across all levels of litigation, from Tax Courts to national and European High Courts in the following areas:
- IMU (Municipal Property Tax): tax treatment of dealers and financial leasing companies in the event of contract termination and trust arrangements; taxation of buildable land; use of properties under construction; taxability of photovoltaic facilities, wind farms, and offshore oil extraction plants; squatted or seized properties; determination of taxes on special-purpose properties, end-use properties, unregistered properties, and property registration; revision of property classification; determination of cadastral income through direct estimation; validation of rates and eligibility for rate reductions; exemptions for properties held for sale or owned by non-commercial entities; reductions for historic, artistic, condemned, or uninhabited properties;
- TARI (Municipal Waste Tax): ownership of covered or uncovered areas producing waste; determination of taxable areas and exclusion of non-relevant uncovered areas; exemptions for areas using self-disposal systems for special waste or producing non-urban waste; eligibility for reductions and exemptions;
- TASI (Municipal Service Tax): ownership of buildable areas and reference to IMU for subsequent assessment; squatted or seized properties; exclusion of relevant uncovered areas; tax reductions for historic, artistic, condemned, or uninhabited properties.
