Tax Litigation

Strategic protection from the pre-litigation stage onward

Armella & Associates Law Firm assists businesses and taxpayers at every stage of the tax litigation, starting from the moment the dispute with the tax authorities arises. Intervention in the pre-litigation phase is aimed at evaluating the best strategy for the protection of the client's interests, including through the use of deflative tools such as adhesion assessment or complaint-mediation. This approach allows, where possible, to resolve the conflict quickly, limiting costs and preserving business continuity.

Defense in tax judgments, including in the Supreme Court

In the event that legal recourse becomes necessary, the firm guarantees assistance in all degrees of justice, from the Tax Courts of first and second instance up to the Court of Cassation, with a technical defense tailored to each individual case. We also deal with the management of petitions for suspension of collection and precautionary measures, to protect the taxpayer from unjust or disproportionate enforcement pending the settlement of the dispute.

Constitutional and European litigation

When there are issues of constitutional or European significance, the firm is also able to provide assistance in the judgments before the Constitutional Court and to the Court of Justice of the European Union. In these cases, the tax dispute is part of a broader and more delicate context, which requires specific expertise and in-depth knowledge of tax law, both domestic and supranational. We intervene with rigor and strategic vision, in order to ensure effective and authoritative protection in every judicial forum.

The firm is actively engaged in the defense of taxpayers before the Supreme Court, with technical expertise that enables it to deal with complex issues of law and regulatory interpretation. We also offer assistance in proceedings before the Constitutional Court and the Court of Justice of the European Union, intervening in cases where the tax dispute assumes systemic importance. A proven track record that guarantees our clients authoritative representation in judgments of last resort.