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 and at all stages of tax litigation, from the Tax Courts to national and European High Courts, in matters relating to the taxation of capital transfers, mortgage and land registry taxes, stamp duties, substitute taxes on loans, and other related substitute taxes, including:
- transfers of real estate, property rights and related appurtenances, including the determination of market value;
- exemptions or reduced tax rates applicable to properties of historical or artistic significance;
- medium and long-term loans, including those executed abroad, together with related deeds, contracts and formalities, as well as amendments, terminations, credit transfers, assignments of contracts and guarantees, and renegotiations of previously granted loans;
- assignments of receivables, securitization transactions and waivers;
- transfers of companies or business assets, including the determination of market value, and transfers of shares;
- formalisation of unregistered deeds subject to registration;
- judicial decisions requiring the payment of sums or the transfer of assets, the provision of services subject to VAT, the verification or contestation of property rights, or the enforcement of decisions documented in written instruments or unregistered oral agreements;
- the creation and dissolution of trusts, as well as the reorganization of individuals’ assets in the context of intergenerational wealth transfers.
Moreover, the Firm provides assistance in:
- drafting proposals for legislative amendments or projects relating to indirect tax reform, drawing on the experience gained through participation in commissions responsible for the preparation of legislative texts and through advisory activities for trade associations and public institutions;
- promoting constitutional challenges before the Constitutional Court, seeking preliminary rulings and challenging decisions of the European Commission 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 indirect taxes:
- Gabriele Escalar,Compatibilità comunitaria delle imposte indirette sul conferimento di azienda e successiva vendita di partecipazione, Corr. Trib. 2016, p. 2268 e segg.
- Gabriele Escalar, Il nuovo art. 20 del T.U.R. e l’indebita riqualificazione delle cessioni di partecipazioni in cessioni di azienda, Corr. Trib. 2018 p. 731 e segg.;
