Studio TDL offers highly specialised authoritative and comprehensive assistance, to resident and non-resident companies, entities and individuals in all stages of tax litigation, both of merit and legitimacy, through qualified professionals, which include lawyers qualified to practice before the higher courts (Court of Cassation and EU Court of Justice).

The Tax Litigation team assists corporate clients in all dealings with the offices of the Tax Authorities, including in the pre-litigation phase, such as legal assistance during access, inspections and audits and the preparation of ordinary and evidential appeals.

By way of example, the following are some of the disputes brought by the tax authorities against which the Firm’s professionals have acted in defence, with positive results:

• disputes on the inherent nature and lack of documentation of intercompany costs;
• disputes concerning transfer pricing;
• disclaiming of the non-taxability regime upon evidence of INTRA-EU supplies;
• challenge over lack of diligence in the case of subjectively non-existent invoices;
• presumptions of objectively non-existent purchases;
• reclassification of ‘labour intensive’ contracts;
• alleged foreign ownership of companies;
• fictitious foreign residence of natural persons;
• disclaiming of reduced rates of taxation on interest, dividends, and royalties;
• reclassification of deeds subject to registration tax;
• denials of VAT refunds requested by non-residents;
• offsetting of credits deemed non-existent and/or not due;
• re-qualification of triangular transactions;
• taxation of income deemed to be of unlawful source.

The tax litigation team also offers legal assistance for defence in criminal tax proceedings arising from charges of offences under Legislative Decree 74/2000.