We have a significant and recognised expertise in tax law. We assist companies and individuals both on contentious and non-contentious matters.

TAXES LEVIED BY THE REVENUE AGENCY (AGENZIA DELLE ENTRATE)

LEXIA Avvocati has high and recognized specialization in tax law, due to its dedicated teams (tax, tax collection and tax advisory departments) coordinated by founding partner avv. prof. Alessandro Dagnino, one of the leading Italian tax lawyers.

We have a vaste track record of creative and innovative cases that have had ground-breaking impact on tax law and business, including several Supreme Court cases and Constitutional Court cases.

We advise and represent clients in all the phases of the tax assessment procedure conducted by Agenzia delle entrate and/or Guardia di finanza.

Our services include:

  • advisory and representation of the taxpayer during investigations conducted by Agenzia delle entrate;
  • litigation against tax assessment, before Provincials and Regionals Tax Courts all over Italy;
  • litigation before the Tax Division of the Supreme Court of Cassation;
  • Extra-judicial and judicial settlements against tax assessments
  • advisory and representation of the taxpayer in criminal cases raising from tax investigations and assessments (in collaboration with clients’ criminal lawyer).

We have broad experience in any kind of tax procedures, including those based on:

  • financial investigations;
  • analytic-inductive tax presumptions;
  • fully-inductive tax presumptions;
  • ISA (synthetic indicators of tax reliability);
  • M&A transactions issues;
  • groups of companies tax issues;
  • “missing trader fraud” schemes;
  • fake invoices and fictitious interposition;
  • abuse of tax law;
  • abuse of international tax treaties;
  • transfer pricing;
  • permanent establishments and tax residence;
  • denial of tax incentives;

Our expertise covers all taxes assessed from Agenzia delle entrate, among which:

  • Corporation tax;
  • VAT;
  • IRAP (Regional Tax on Businesses)
  • Personal Income tax;
  • Registration tax on deeds;
  • Tax penalties.

 

TAXES LEVIED BY CUSTOMS AND MONOPOLIES AGENCY

Betting and Gaming Duties

We have very large experience on advisory and representation of clients in investigations and tax assessments raised by Agenzia delle dogane e dei monopoli, (ADM) the Italian Customs, Excises and Monopolies Agency.

We represent large national and multinational betting and gaming companies and their affiliates (CTD or Centri trasmissione dati) on tax assessments issued by ADM on betting and gaming duties (Imposta Unica sui giochi e le scommesse, IUC and Prelievo erariale unico, PREU).

We also represent national associations of betting and gaming companies  and their members.

Customs and Excises

We advice and represent oil & gas companies in tax litigation on excises, and have been involved in complex and innovative cases, in which we have raised preliminary rulings before the European Court of Justice.

Our clients include also international trading companies that we assist on customs legal matters.

 

LOCAL TAXES

Lexia Avvocati Tax Department has a unique expertise in local taxes, including municipal, provincial and regional taxes.

Mis-interpretation of the laws regulating this particular — and often not very well known — area of tax law can lead to large tax assessments and complex litigation.

We advice and represent in Tax Courts and the Court of Cassation national and multinational corporations in remarkable cases on local taxes, including:

  • TOSAP (tax on the occupation of public spaces and areas);
  • Waste tax;
  • IMU (municipal real estate tax).

Our clients are companies operating many large businesses, such as, management of car parkings, renewable energies (eolian and solar), hotels, project financing, waste management.

 

QUASI-TAXES

Another particular area of tax law in which we have unique specialization is quasi-taxes, i.e. revenues that are not formally levied as proper taxes, but can be considered taxes, basing on a substance-over-form approach. We are pioneers in this peculiar area of taxation.

Cases we have followed include, among others:

  • charge on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare EU rules, levied by health authorities on agro-alimentary trading companies;
  • fees on “technical extension” of gaming concessions, levied by Monopolies Agency on bingo halls management companies;
  • congestion charges levied by municipalities.

 

TAX COLLECTION LEGAL SERVICES

Lexia Avvocati runs a Tax Collection Department, highly specialized in advising and representing clients in tax enforcement matters.

We have a long track record of legal cases in which our clients obtained innovative Courts decisions that have increased the level of taxpayers’ rights in tax enforcement procedures.

We represent taxpayers against National Tax Collection Agency (Agenzia delle entrate-Riscossione) and municipal private tax collection agencies.

We advice client on they rights within tax collection actions and, when appropriate, represent them in legal claims before Provincial and Regional Tax Courts, Civil Courts and the Supreme Court of Cassation.

Our services include, among others:

  • defense of the taxpayer in claw-back actions taken by tax collection agencies;
  • legal actions demanding the cancellation or recovery of undue taxes, penalties and interests requested by tax collection agencies;
  • legal actions against unlawful mortgages and other enforcement initiatives taken out by tax collection agencies, including taking control of goods or direct recovery of debts.

We also advice corporations in transactions related to M&A of tax collection agencies, setting up of data rooms and providing tax due diligence.

 

TAX ADVISORY

We advice our clients on tax issues arising from their business and business projects and provide integrated services in collaboration with corporate and finance departments.

Our services include:

  • tax opinions;
  • tax rulings;
  • tax due diligences.

We have specific experience in tax profiles of:

  • M&A structures;
  • international business;
  • innovative startups;
  • financial transactions;
  • asset protection strategies;
  • res-non-dom Italian special tax regime;
  • holding companies.

We advise clients on the application of double tax treaties and EU tax law.

 

Tax Restructuring

We help our clients to reach tax arrangements within the proceedings regulated by Italian bankruptcy act (i.e. “transazione fiscale”).

Our expertise includes tax arrangements advisory for corporations and groups of companies:

  • within corporate debt restructuring projects;
  • within pre-insolvency planning.

A dedicated team which is embedded with its colleagues in corporate advisory supports our clients and helps them to find the most efficient tax solutions for corporate crisis.

 

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