WHY THE TAX LAWYER CAN BE USEFUL TO THE ENTERPRISE
The tax lawyer is a useful resource for the company both in advance of the establishment of tax litigation, through the provision of tax advice and assistance during tax audits, and, following the service of a notice of assessment or tax bill, when defending the company in tax disputes.
INTRODUCTION
Several times I have been asked, "But what does a tax lawyer do?" And again, "But should the tax lawyer be consulted only when a tax appeal needs to be filed or even before?" Below I will try to answer these questions by outlining the figure and functions of the tax lawyer, especially in relation to the specific needs of the business.
WHO IS THE TAX LAWYER
The tax lawyer is, first and foremost, a lawyer and, therefore, a registered legal professional. The peculiarity of the tax lawyer is his specialization, following the completion of a specific course of specialization in the subject, in tax law, that is, in the set of rules governing the imposition and collection of fees and taxes.
WHAT THE TAX LAWYER IS CONCERNED WITH
The tax lawyer assists individuals and businesses in their dealings with the Internal Revenue Service, the Internal Revenue Service - Collection, and municipalities for taxes under their jurisdiction, both in advance of the initiation of a tax dispute and in the course of tax litigation.
Specifically, on a preventive basis, the tax lawyer provides tax advice and assistance during tax audits initiated by officials of the Internal Revenue Service or the Guardia di Finanza.
Following, then, the service of a deed containing a tax claim against the taxpayer, the tax lawyer represents the taxpayer in disputes against the Internal Revenue Service, the Inland Revenue - Collection Agency or the Municipality in order to obtain a reduction or total cancellation of the tax claim.
HOW THE TAX LAWYER CAN BE USEFUL TO THE BUSINESS
The tax lawyer is a useful resource for the enterprise in the following circumstances:
Out-of-court, through the provision of tax advice aimed at the goal of reducing the tax risk borne by the enterprise, i.e., the risk of dispute by the Internal Revenue Service, through the adoption of specific tax compliance policies;
On the occasion of a tax audit, through assistance in the operations initiated by the Guardia di Finanza or Revenue Agency officials, which, often, are characterized by moments of anxiety and tension that the presence of the tax lawyer can help ease by highlighting the possible consequences of the statements made by the entrepreneur or the company's legal representative or the actions taken by them regarding the possible future issuance of a notice of assessment by the Revenue Agency;
Following the service of a notice of assessment, the tax lawyer can assist the company in court in order to obtain the reduction of the tax claim (e.g., through the submission of an application for assessment with adhesion or the activation of the mediation procedure) or the total cancellation of the tax claim itself (e.g., through the application for cancellation in self-defense or the submission of the tax appeal (in the first instance before the Provincial Tax Commission in second instance before the Regional Tax Commission and, in third instance, before the Court of Cassation).
CONCLUSIONS
The tax lawyer is, therefore, a lawyer specializing in tax law who assists companies and individuals in their dealings with the Internal Revenue Service, the Inland Revenue - Collection Agency, and the Municipality, for the taxes under their jurisdiction, both through advising and assisting in the course of tax audits and through defense before the organs of tax justice.
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