
The Tax Collection Disputes department is highly specialized in advising and defending clients on tax collection matters. The department’s team boasts proven experience on legal issues in relation to which our clients have obtained jurisprudential rulings that have innovated the law and strengthened taxpayer protection in tax collection proceedings. We defend taxpayers against the Revenue Agency – Collection (ADER) and private municipal collection agencies. We advise clients on their rights in the tax collection phase and, if appropriate, defend them in disputes before the first and second degree tax courts, civil judges and the Court of Cassation.
We also assist companies with taxation resulting from M&A (mergers and acquisitions) operations, creation of databases, taking care of tax due diligence.
Our activities include among others:
- defense of the taxpayer in recovery actions undertaken by collection agencies;
- legal actions aimed at obtaining the cancellation or recovery of undue taxes, penalties and interest requested by collection agents;
- legal actions against mortgages and other illegitimate forms of enforcement adopted by the collection agent, including taking control of assets or direct debt collection.
We also advise companies on the taxation deriving from M&A operations (mergers and acquisitions), creation of databases, taking care of tax due diligence.


Giuseppe Chiaramonte
