Tax Law
The Italian tax system is very complex. In our Country, we have a multitude of taxes. The legislative framework is based on written Italian and European Union laws. For further information about the Italian tax system, see the website of the Italian Revenue Agency www.agenziaentrate.gov.it (in Italian and English languages).
Several out-of-court procedures are available for taxpayers in order to avoid civil tax litigation (i.e. mediation). For matters concerning taxes, civil litigation means bringing a case before the Italian special jurisdiction of civil fiscal or tax courts, whose judges are:
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Provincial Fiscal or Tax Commission (‘commissione tributaria provinciale’);
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Regional Fiscal or Tax Commission (‘commissione tributaria regionale’);
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High Court of Justice (‘Corte di Cassazione’) for judicial review.
We represent our Clients before the abovementioned tax judges in any type of civil tax litigation.