Tax law is the branch of law that deals with the study and regulation of taxes in our system. It is an autonomous legal area which responds to the specific need of each organised community to find the necessary revenue to finance public expenditure.
Tax law encompasses the principles that regulate the introduction of tax provisions, guide their interpretation and implementation and regulate how the tax trial is celebrated.
The exercise of the power to audit, lay and collect taxes from taxpayers is regulated by a set of procedural provisions whose effective compliance, under certain conditions, may be subject to verification by the competent court through a trial.
Studio Legale Tributario Torcello (#SLTT) delivers counsel and assistance to Clients on tax and fiscal matters.
The Firm also assists Clients with tax audits, including:
– Access to premises;
– Tax checks;
– Financial investigations.
The Firm is located strategically, as it is close to the Revenue Agency Operational Centre in Pescara.
The Firm represents and assists Clients even in court:
– Before the competent Tax Courts, preparing complaints, as well as any other defence at any stage and level of the proceedings against: notices of audit; notices of liquidation; notices of payment; notices of irregularity; rejections of refund; any other act issued by the Tax Authority, the tax collection Agent or Concessionaire.
– Before the Court, in the capacity of Judge in the tax enforcement proceeding, against the deeds of the expropriation process (distraint of movable and immovable properties; garnishment);
– Before the Court, in criminal proceedings and trials arising from disputes concerning the commitment of so-called tax offences in violation of the provisions under D. Lgs. no. 74/2000.
We also assist our Clients in handling relations with the Tax Authority.