As some specific taxes (VAT, excise duties) fall under a European law, the individual states’ rules must be adopted in adherence with the superior community directives. Often, however, some local legal regulations or judicial rulings conflict with said directives. To this end, the firm ‘Giontella e Associati’, both in trials of merit and in trials in before the High Court, advocates for the request of a preliminary ruling to the Court of Justice so that it may give a judgement in accordance to the taxpayer’s request.

If the judges receiving these requests refer the documents to the Court of Justice, in order to provide the correct interpretation of the issues pitched to them, the firm ‘Giontella e Associati’ represents the taxpayer at the European Courts of Justice, so that it can assist the Courts with the right interpretation pertinent to the request from the taxpayer.