The firm of Dr. Giorgio C. Rubini, a chartered accountant with over twenty years of experience, with offices in Milan and Bergamo, deals with tax consulting with specialization in the field of taxpayer protection (individuals and businesses) to the Tax Administration, both in the pre-litigation phases, as in the defense before the Tax Justice Bodies. The in-depth knowledge of national and international tax legislation, acquired over time also through the numerous specialized Master’s courses, together with the necessary sensitivity and experience in managing relations with the Public Administration, allow Dr. Rubini and the qualified collaborators avails itself of adopting the most appropriate strategies in order to put its clientele in the condition to reach the pre-established objective. We asked Dr. Giorgio C. Rubini some questions regarding the professional activity carried out.
What do you deal with concretely?
We are specialized in the field of taxpayer defense in all the phases in which it enters the “viewfinder” of the Tax Office. We assist you in the event of accesses, inspections and checks, both at your premises and in the cases of “desk” controls, exercising the action aimed at judicial protection before the Judge when the tax payer himself is reached by an imposing or exempt provision deemed illegitimate and / or unfounded.
Are there any particular aspects that deserve to be emphasized in carrying out this activity?
Yes, we are very sensitive to highlighting the profiles of illegitimacy which, I must say, often inflict the acts of the Tax Administration and / or the Collection Agent. In the tax obligation the citizen / tax payer is invested by a legitimate interest, i.e. the right to verify that the power that the law recognizes to the Enforcement Taxpayer or Executor on duty is exercised in full compliance with the existing regulatory paradigms. Often this does not happen and so the measures issued to the taxpayer can be affected by vices and diseases whose degree of severity can also lead to the radical cancellation of the same. The task of the good Tributary Defender is – in addition of course to study in depth the case of merit that from time to time is addressed – that of going “to flush out” these vices that can make the whole claim advanced illegitimate.
What must a taxpayer, a natural or legal person, actually have to do when it is reached by an act issued by the Revenue Agency or by the new Collection Agent, ie Revenue Recovery Agency?
Address without delay to a good Tributarist who is able to handle carefully the delicate mechanisms that characterize the individual phases connected to the assessment and collection activities. The tax payer must never be discouraged. Even when the procedure has reached the final stage of forced execution, it is always possible to recognize the conduct established in the past by the Tax Authority or by the turn-over, such as to lead to the invalidation of the whole procedure and to the ” rewinding the tape “. And perhaps the decadence limit has already been exceeded in order to take the originally advanced claim from scratch. Recently, for example, we have obtained a significant success at the CTR of Campania that has recognized the illegitimacy of a foreclosure with third parties (and therefore it was already in the phase of forced execution), on the premise of the non-ritual notification of the payment folder and the role it contained on which this attachment was based. The message to be launched, therefore, is: never give up, even when one thinks of being passed off.
A last question, more general: in which direction is the Italian tax office going?
I believe that the Fiscus has reached the point of no return. The whole system now requires a radical and profound transformation based on a modernization of the sector. Obviously, this process must also involve the tax process that today is experiencing very strong imbalances in favor of the Public Party with tax judges who are paid for each sentence filed by one of the parties involved in the dispute, namely the Ministry of Finance. An all-Italian paradox that we hope will last for a while in light of the bills currently hanging at the Senate Finance and Treasury Committee, which will have to bring Tax Justice no longer be considered “series b” compared to the other legal systems.
