Tax Litigation: Legal Assistance in Defending Taxpayers
The law firm Armella & Associati assists businesses and taxpayers at every stage of tax litigation, starting from the moment a dispute arises with the tax authorities. Our involvement in the pre-litigation phase is aimed at assessing the best strategy to protect the client’s interests, including through the use of dispute-reduction tools such as tax assessments with settlement or complaint-mediation. This approach allows, where possible, for the conflict to be resolved quickly, limiting costs and preserving business continuity.
Should it become necessary to pursue legal action, the firm guarantees assistance at all levels of the judicial system, from the Tax Courts of first and second instance up to the Court of Cassation, with a defense strategy tailored to each individual case. We also handle applications for suspension of collection and precautionary measures, to protect taxpayers from unfair or disproportionate enforcement actions pending the resolution of the dispute.
When constitutional or European issues are involved, the firm is also able to provide assistance in proceedings before the Constitutional Court and the Court of Justice of the European Union. In such cases, the tax dispute is part of a broader and more complex context, requiring specific expertise and a deep understanding of tax law—both domestic and supranational. We approach these matters with rigor and strategic vision to ensure effective and authoritative representation in every court.
The firm is actively engaged in representing taxpayers before the Court of Cassation, drawing on technical expertise that enables us to address complex issues of law and regulatory interpretation. We also provide assistance in proceedings before the Constitutional Court and the Court of Justice of the European Union, intervening in cases where the tax dispute has systemic significance. Our extensive experience ensures that our clients receive authoritative representation in proceedings before the highest courts.