The main objective of the Tax and Fiscal Department is to support our customers in choosing the best decisions at the time of fulfilling the various tax and tributary obligations and filing of administrative statements which must be periodically submitted to the tax administration. A.T.L. has available highly qualified professionals, which have attended specialization post-graduate courses and have several years of experience in consulting, control and management in all fiscal matters. Our advisors count on the full confidence of our customers for which we have provided the following services since many years:

• General consulting in all legal and tributary matters.

• Analysis of the company fiscal policy and organization of the relevant tax and fiscal obligations.

• Study, compiling and submittal of all kind of declarations for corporate and income taxes and duties for the State, Province, Municipality, Autonomous and Regional administrations, which are applicable to companies.

• Study of the most appropriate code to be selected for the Economic Activity Tax.

• Tax deductions, grants, exemptions, payment fractioning or delay to the State Administration. Fiscal incentives.

• Study on the adaptation to the system of direct assessment, fiscal transparence, or modules.

• Income Tax return statements (I.R.P.F.) and Income Tax withholding.

• Company representation and defense in case of fiscal and tax inspection.

• Study and submittal of all kind of claims related to tax and fiscal matters.

• Provision of legal and fiscal domicile to companies and legal entities.