Excise duties and consumption taxes relate to many industrial fields, such as electric power, oil products and lubricating oils, alcohols and other alcoholic solvents, beer and spirits.
Morri Rossetti offers assistance on complex issues concerning excise duties and consumption taxes through:
- check-up and due diligence activities to verify the Clients' compliance with the sectoral regulation, in order to avoid or settle non-compliance situations;
- performance of all legal requirements, such as endorsement and holding of registers, as well as the computerized data transmission;
- analysis of the requirements needed to benefit from exemptions, concessions and refunds;
- interaction with the Customs Agency (request for licenses, authorizations, endorsement of registers, other documents, etc.);
- support during verifications carried out by the competent authorities; support in the management and definition of issues on excise duties and consumption taxes, including any assistance in criminal proceedings that may be initiated against directors.
The Team interacts synergistically with the other professionals of the Firm to offer the best solutions to our Clients, by combining a precise knowledge of the law with the understanding of the corporate dynamics.
The Team also supports the Department of Tax Litigation during or after the verifications carried out by the Customs Agency or by the Italian Financial Police.
The firm offers assistance in court, in case of violations resulting in reports and in proceedings before the Courts.
Some of the services provided by Morri Rossetti are:
- reduction of the risks of incurring severe sanctions for wrong or incomplete application of the law (from twice to ten times the amount of the unpaid tax);
- protection of the representatives of the client Companies from the initiation of the (criminal) proceedings against them with
riskof sanction (six to three months’ imprisonment);
- correct notification to the Customs Agency;
- check of the documents compliance with the law;
- obtainment of the benefits or exemptions the Client may be entitled to, as well as the recovery of overpaid taxes.
The activities are carried out by a specialized team, with an extensive and varied experience in legal and financial fields.
Our practical and efficient approach ensures that the information given to our Clients is always sure, precise and the results are tangible.