
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.

Alessandro Dagnino

Giuseppe Chiaramonte

Andrea Bellafiore
We provide comprehensive tax advisory services, assisting our clients on tax matters related to their commercial and strategic projects, and ensuring highly qualified and up-to-date support on the complex national and international tax environments. Our team of experts collaborates closely with professionals from the corporate and financial law departments, ensuring an integrated approach that meets business needs and optimizes their tax structures efficiently and in compliance with applicable regulations.
Moreover, we offer specialized tax advice to high-net-worth individuals, supporting them in all tax law matters related to the transfer of tax residence to or from Italy. This includes tax optimization for entering or leaving the country, ensuring compliance with both Italian and foreign regulations for personalized and strategic tax planning.
LEXIA boasts a high and well-established level of specialization in tax law, thanks to dedicated internal departments (tax, tax enforcement, tax advisory, administrative law, and public finance), all skillfully led and coordinated by cofounder and managing partner Avv. Prof. Alessandro Dagnino, one of the most renowned and respected tax lawyers at the national level.
We have a long series of innovative case histories that have impacted tax law and business, with cases also handled before the Court of Cassation and the Constitutional Court. We provide consultancy and assist clients in all phases of the tax assessment procedures conducted by the Italian Revenue Agency and/or the Guardia di Finanza.