“Thanks to its high degree of specialisation, but above all to its ability to master the different branches of Italian law that intersect with tax issues and often require an articulate interdisciplinary analysis, the figure of the tax lawyer is acquiring an increasingly strategic role compared to that of other professional categories,” states Lawyer Antonino Zarcone, of the Zarcone Law Firm in Palermo, highly specialised in Tax Law, Criminal Tax Law, Corporate Law and Civil Law, in this lengthy interview.
by Roberta Imbimbo
Lawyer Zarcone, can you outline the functions of the tax lawyer, clearly distinguishing them from those of other professional categories?
The tax lawyer is, first and foremost, a doctor of law and therefore a legal professional registered with the Bar. The peculiarity of this important professional figure is therefore his specialisation in legal matters of fiscal relevance, achieved following the completion of a specific course of specialisation in the subject, namely tax law, consisting of that complex of rules that regulate the imposition and collection of taxes and duties. This is a very articulated and complex subject, constantly evolving (which therefore requires constant updates on legislative or tax news from the Agenzia delle Entrate), which in recent years has seen the emergence of a series of issues of a more purely legal nature. The tax lawyer defends private citizens or companies and his role becomes strategic in bankruptcy proceedings, in preventive agreements, or in proceedings for the settlement of over-indebtedness crises. Or even in the case of criminal tax offences, where the client needs to be well assisted both in the embryonic phase of the issue (that of the Guardia di Finanza’s objections and precautionary measures applied by the Public Prosecutor’s Office) and in the criminal trial (it should be emphasised that in the last period there has been a tightening of the sanctioning system on cases characterised by a greater danger and insidiousness for the interests of the Treasury). A strong knowledge of the subject and of the jurisprudence of legitimacy and merit, therefore, allows the tax lawyer to assist individuals and companies in their relations with the Inland Revenue both out of court, where qualified advice on tax and related offences is essential, and in the course of tax litigation before the Tax Courts of I and II degree.
Today, the tax lawyer also plays an important role in the management of the tax profiles of negotiations in the settlement of private arrangements. What can you tell us about this?
In these particular legal cases, the important task of the tax lawyer is to determine the economic prerequisites for taxation (the economic object of tax law does not refer to the payment in money of taxes, but to their commensuration to economically assessable entities, with all the consequences in terms of their different determinability) and to advise on all those negotiation paths aimed at obtaining a tax saving, while at the same time foreseeing the legal consequences of the choice of a more convenient taxation. His juridical-legal knowledge also allows him to initiate fruitful interlocutions with financial offices, both to learn their orientation and to redetermine, in cross-examination with the Office itself, the claims already at the pre-judicial stage. Lastly, when the cross-examination between the Office and the taxpayer has not led to any agreed redetermination of the claim of the Tax Administration and therefore of the tax, the lawyer is called upon to guarantee the position of his client with what is unfortunately an unavoidable remedy, the judgment before the Tax Courts.
In conclusion, it is undeniable that the figure of the tax lawyer has several points of contact with neighbouring professions, but it is equally evident that it is a professional with a different preparation and role. The tax lawyer is an extremely competent professional in tax and fiscal matters, with a legal background in both extra-judicial and judicial matters, which is used in the endoprocedural stages and especially in tax litigation where the tax lawyer is ultimately called upon to protect his client’s interests.
For more information (https://studiolegalezarcone.it)
