The Firm provides representation and defence before the Italian Tax Courts at all levels, as well as before civil courts in matters falling within their jurisdiction. The Firm also represents clients before appellate courts, the Constitutional Court, and other national, European, and international higher courts, including the European Court of Human Rights. In addition, the Firm provides assistance in conciliation and self-review proceedings, ensuring the highest standard of defence through the formulation of advanced legal arguments based on the most recent legislative and case law developments.
The Firm has particular expertise in representing clients before the Supreme Court of Cassation, having developed extensive knowledge of procedural law and a highly refined drafting methodology. The Firm also represents clients before the Constitutional Court and has successfully obtained referrals to that Court on issues concerning the constitutionality of the prohibition on the deductibility of criminal costs, the mandatory certification requirement for research tax credits, the IRES surtax for banks and insurance companies, and the declaration of unconstitutionality of the IRAP surtax applicable to banks and insurance companies.
The Firm also represents clients before the European Courts in matters concerning preliminary rulings and the recovery of State aid. In particular, the Firm has obtained the annulment of the decision confirming the recovery of the so-called Amato realignment and represents clients before the European Court of Human Rights.
The Firm represents companies belonging to major multinational, industrial, banking, and insurance groups in complex litigation concerning:
- the CFC regime; eligibility for dividend exemptions and the participation exemption regime; eligibility for exemptions granted under the Parent-Subsidiary Directive and the Interest and Royalties Directive; and eligibility for exemptions and tax reductions provided by tax treaties;
- transfer pricing adjustments and the allocation of costs under cost-sharing agreements; and the existence of undisclosed permanent establishments;
- the recharacterisation of transactions for VAT purposes; VAT regimes applicable to banking, financial, insurance, and real estate services; the VAT pro rata regime; the margin scheme; VAT fraud; recovery of VAT liabilities and interest; and disputes concerning precautionary measures such as the immobilisation of vehicles;
- the recharacterisation of capital transactions, including transfers of shares or other assets;
- allegations of abuse of law, as well as the invalidity of financial, real estate, and extraordinary transactions, including cases involving real or fictitious interposition.
The Firm also provides advisory services, assistance, and both judicial and extrajudicial defence in criminal proceedings relating to tax offences, including the preparation of technical opinions and reports, drawing on the extensive experience gained in this field.
