A technical, confidential and structured discussion, to understand whether there is real scope for action.
Online or in the office, the appointment makes it possible to analyse your personal position and assess whether there are grounds for action.

Question: What should I do if I have received a tax collection notice that I believe is unfair? Answer: Do not ignore it: many notices can only be challenged within short time limits (e.g. 30 or 60 days). The Firm can analyse the notice, check for formal or substantive defects and assess whether to bring a challenge, apply for a stay or ask for the charge to be cancelled. Question: Can a seizure be stopped? Answer: In some cases, yes, especially where there are defects in service, time-barred debts, breaches of statutory limits or alternative procedures under way. Prompt action is essential. Question: If I sign a personal guarantee, can I be pursued even though I did not take on the debt? Answer: Yes. The guarantor can be held jointly liable with the principal debtor. However, not all guarantees are valid: some contain void or unfair clauses. The Firm assesses whether there is scope to resist enforcement or reduce the exposure. Question: Can a tax collection notice contain calculation errors? Answer: Yes. Notices not infrequently contain duplicated amounts, penalties not due or wrongly calculated interest. You can ask for the charge to be cancelled or challenge the notice before the competent authority. Question: Can several debts be combined in a single procedure? Answer: Yes. In the case of over-indebtedness, the Business Crisis and Insolvency Code allows a single plan to be proposed covering different debts (tax, bank, private). The Firm assesses whether this is possible and prepares the application if the requirements are met. Question: Does the Firm also negotiate with creditors before starting legal proceedings? Answer: Yes. In many cases it is useful to open technical negotiations for a reduced settlement, a payment extension or an out-of-court agreement, even before submitting a formal plan. The Firm assists in drafting proposals and handling contacts with creditors. Question: How can I protect myself against a seizure? Answer: You can act promptly by opposing the enforcement or the enforcement acts, challenging the seizure on formal or substantive grounds. Alternatively, by paying the amount claimed, plus costs, directly to the bailiff, you avoid the seizure. The law also provides for the conversion of the seizure, i.e. replacing the asset with a sum of money. Every case is different, in timing and grounds: the available routes are specific and require advice. Question: What can be seized if I have nothing? Answer: The law protects a minimum needed to live: essential household goods, the portion of a pension equal to twice the social allowance (with a minimum of 1,000 euros) and, in a bank account, salary or pension credits received before the seizure up to three times the social allowance cannot be seized. Anything above these limits remains liable to seizure, even if the amount is small. Question: How much can be seized from a salary of 800 euros? Answer: There is no minimum exempt threshold on salaries: an ordinary creditor (bank, finance company, private individual) can seize up to one fifth of the net salary, i.e. 160 euros a month; the collection agent, for salaries up to 2,500 euros, one tenth, i.e. 80 euros. Pensions are different: the portion equal to twice the social allowance, with a minimum of 1,000 euros, cannot be seized, so a pension of 800 euros cannot be seized by ordinary creditors. Question: At what amount can a home be seized? Answer: It depends on who the creditor is, the type of property and the amount of the debt. The collection agent cannot seize the debtor’s only property if it is used as a home, the debtor is registered as resident there and it is not a luxury property; in other cases it can proceed only if the total debt exceeds 120,000 euros, after registering a charge and allowing at least six months to pass. Private creditors (banks, finance companies, individuals) are not subject to these limits: with an enforceable title they can seize even a first home, whatever the amount, provided the procedure is lawful. In any event, the debtor can ask the court to convert the seizure, replacing the property with a sum equal to the debt, costs and interest, which may also be paid in instalments (up to 48 months): if granted, this avoids the forced sale. Question: What happens if I cannot afford to pay the Italian Revenue Agency? Answer: If the collection notice is not paid within 60 days of service, the collection agent can take recovery measures: seizures, administrative detention of vehicles, charges on property, seizure of bank accounts and forced sales. Before that point, payment by instalments, any settlement schemes in force or an over-indebtedness procedure can be considered. Question: When does a tax collection notice become time-barred? Answer: It depends on the nature of the claim: as a rule, 10 years for state taxes and 5 years for local taxes, social security contributions and fines. Limitation periods can be interrupted by formal collection acts (such as a new notice or a payment demand), so each case must be checked against the tax rolls and the notices served. Question: What is over-indebtedness and who can access the procedures? Answer: It is a persistent imbalance between debts and available resources that prevents obligations from being met regularly. You do not need to be without assets: what matters is being unable to pay sustainably with your current income. The procedures are open to consumers, professionals, minor entrepreneurs below the statutory thresholds, agricultural entrepreneurs, innovative start-ups and others not subject to judicial liquidation, provided they act transparently and in good faith. Question: What are the requirements? Answer: A genuine state of over-indebtedness; belonging to a category not subject to judicial liquidation (e.g. consumers, professionals, minor entrepreneurs); good faith, i.e. no acts in fraud of creditors, diversion or concealment of assets; complete documentation on debts, assets, income and expenses. Question: Which debts are included (and which are not)? Answer: The procedure can include debts to banks, suppliers and the tax authorities, utility bills, fines, etc. Some debts, however, are not cancelled by the discharge, such as maintenance obligations, damages for non-contractual unlawful acts and criminal and administrative penalties not ancillary to debts already discharged. Question: How much does it cost and how long does it take? Answer: Costs range from a few thousand euros to over 10,000 euros for complex cases, and vary widely according to the debts, creditors, documents and any expert reports; the Firm provides a written quote after the preliminary assessment. As for timing, preparation can take a few weeks; controlled liquidation generally leads to discharge after three years, while the duration of plans depends on the case. Question: Who cannot access the procedures? Answer: Businesses above the statutory thresholds, which are subject to the ordinary procedures; those who have already obtained a discharge in the previous five years or twice; and those who caused their over-indebtedness through gross negligence, bad faith or fraud (the precise conditions vary by procedure). Question: How is the procedure started? Answer: An application is filed with the competent court, with the assistance of an OCC (crisis settlement body), together with the documents showing the financial situation. Question: How long does it take on average? Answer: It depends on the procedure: controlled liquidation generally lasts three years, while consumer debt restructuring and the minor composition with creditors vary in length and often last several years. Question: What are the advantages? Answer: The procedure can stop enforcement actions, allows a sustainable plan and offers the possibility of a financial “second life”. Question: Can I really resolve my over-indebtedness? Answer: It depends on the actual situation. The Firm offers a preliminary technical interview to assess whether the legal requirements and real prospects of feasibility exist, with possible access to restructuring procedures, the minor composition with creditors or discharge. Question: What happens after the decision? Answer: If the procedure is approved, the proposed plan is implemented (partial repayment or liquidation of assets), followed by discharge. This stage differs for each procedure and is managed according to the instructions of the court and of the OCC. Question: Can tax collection notices be cancelled? Answer: Yes, the notices can be included in the procedure if they form part of the plan or agreement approved by the court, and can be reduced on the terms provided. Question: What if I have neither income nor assets? Answer: A deserving individual who can offer nothing to creditors can obtain, once in a lifetime, the cancellation of their debts (discharge of the debtor without means). If significant resources become available in the following years, the debtor must allocate part of them to creditors. Question: What is a reduced settlement (saldo e stralcio)? Answer: It is an alternative route in which a reduced payment of the debt is negotiated (e.g. with banks and suppliers); it requires the creditor’s agreement, whereas a court procedure can make the reduction binding even on creditors who do not agree.