November 27th, 2024
from 14:00 to 17:30
The Guardia di Finanza, with the support of the Revenue Agency, advocates for the necessary reclassification of employment income as self-employment income (i.e., independent), sometimes categorizing it within the realm of director's income. This issue, which requires an in-depth examination of both Italian and Swiss domestic law, as well as international law (specifically the Double Taxation Convention signed between the two countries), presents itself as complex and demands familiarity with the application of regulations at different stages. Therefore, during the workshop, the initial investigative phase conducted by the Guardia di Finanza will be analyzed from a practical approach, including the summoning of the taxpayer and the use of certain documents, such as verification reports (PVC) and tax assessment notices, considering the various scenarios identified so far. Additionally, we will assess together the process of selecting and possibly defining the situation through the agreement-based assessment procedure. In this context, the requirements, methods, and key elements of this mechanism will be reviewed. Furthermore, with the aid of documentation, we will evaluate the key elements and the defensive strategy upon which to base any potential appeal before the competent Tax Justice Court.
These topics will be covered in the workshop, allowing room for discussions between participants and speakers.
Program and speakers
The investigative activity of the Guardia di Finanza: identification of cases and procedural steps
Gianluigi Bizioli
Full Professor of Tax Law and International and EU Tax Law at the University of Bergamo, Of Counsel, PwC Tax and Legal Services, Milan
Alternative Dispute Resolution Tools: key elements and filing the petition
Sandro La Ciacera
Certified Public Accountant and Statutory Auditor, ODCEC Milan
Appeal to the Tax Justice Court: drafting and structure
Marco Calcagno
Certified Public Accountant, TEP, GISEV Family Office, Lugano
Maria Adele Domenichella
Supreme Court Tax Lawyer
Cost
CHF 350.-
Discount of CHF 50.- for members of partner organizations
Registration
Registration Deadline
Monday, November 25, 2024