It assists the Directorate in coordinating the activities of its offices and the territorial ones for adopting general guidelines in its area of competence. It ensures the monitoring and analysis of national litigation, supporting the internal and external technical offices of the Agency with the legal-operational evaluations necessary for their successful use of the computer applications for the management of litigation. It provides the internal offices with data on litigation. It provides opinions on the Agency's draft administrative acts and addresses questions on juridical-legal issues raised by the central Directorates. It supports the central Directorates in the drafting of tender documents and in the contract law. It monitors legislative changes in procedural matters and assists the Directorate in analysing the impacts on the activities of the Directorate's offices and the territorial ones. It supports the Directorate in liaising with the State Attorney General's Office (Avvocatura Generale dello Stato) for the advisory activity in extra-judicial matters. As far as it is concerned, it ensures the participation in committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations in its field. Moreover, it handles questions received through the telematic Office for Relations with the Public and coordinates and monitors the proper enforcement of regulatory provisions and practices by the Agency's offices.

Head of Office: Michele TIROCCHI

Phone number: +39 50245058

E-mail: dir.contenzioso.supportogiuridico@adm.gov.it

It deals directly with the Agency's defence, also representing it at hearings, before the tax Courts of first and second instance, and, as a rule, through the Attorney General's Office, before the Court of Cassation, in cases concerning acts issued by the central Directorates. It gives preliminary views on the decisions on complaints and mediations adopted by the central Directorates. It supports the territorial Directorates in the defensive strategies to be adopted in particularly important tax cases, acquiring, for not exclusively procedural issues, the opinion of the competent central office. It drafts and monitors the enforcement of directives on the management of tax dispute, as well as on defensive strategies in tax issues, through the analysis of the trial results of the most complex or large-value cases, as well as cases involving several people having the same legal position. It provides non-binding preliminary views to the territorial Directorates on tax conciliations and other ways of settling tax disputes. With the support of the competent territorial Directorates in the trials currently being discussed, it liaises with the competent offices of the Ministry of Economy and Finance and other Administrations concerned, as well as with the Attorney General's Office as regards proceedings before the Court of Justice of the European Union and the Constitutional Court, originating in the tax jurisdiction. As far as it is concerned, it ensures the participation in committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations in its field. Moreover, it handles questions received through the telematic Office for Relations with the Public and coordinates and monitors the proper enforcement of regulatory provisions and practices by the Agency's offices.

Head of Office: Daniele STELLA

Phone number: +39 06 58572498

E-mail: dir.contenzioso.tributario@adm.gov.it

It helps the Directorate, through the State Attorney General’s Office, to provide legal defence in favour of the Agency before bodies responsible of civil and administrative proceedings related to official documents issued or conducts carried out by central directorates, except for the employment disputes. It supports the local directorates in the defence strategies to be adopted on the most significant civil and administrative cases, by asking, for what concerns the issues that are not properly related to proceedings, for the opinions by the relevant central directorate. It drafts up directives for the management of civil and administrative litigation, as well as defence strategies on civil and administrative matters, by analysing the outcomes of the proceedings of the most complex, serial or of significant amount cases, and monitoring the strategies’ application. It provides no mandatory and binding preliminary views to the local directorates in relation to civil settlement and mediations and other methods to decide on civil and administrative disputes. It manages, helped by competent local directorates, the relations with the Ministry of Economy and Finance’s offices and other involved administrations, as well as Attorney General’s Office to provide judgements before the Court of Justice of the European Union and Italian Constitutional Court, derived from the civil or administrative jurisdiction. It carries out the preliminary activity for the extraordinary appeals to the Head of State and the related relations with Ministry of Economy and Finance and Council of State. It provides, through the Attorney General’s Office, management of the defence for the Agency as civil part in the criminal cases, for duties and rights related to the conducts carried out by the central directorates, except those related or linked to the employment disputes. It participates, within its sphere of competence, in the committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations in its field. Within its sphere of competence, it manages the questions received remotely through the digital Public Relations Office, it coordinates and monitors the compliance with regulatory provisions and practices by the Agency's offices.

Head of Office: Daniele STELLA (interim)

Phone number: +39 06 58572956

E-mail: dir.contenzioso.civ-amm-pen@adm.gov.it

In the field of regulatory management measures in case of crisis or insolvency, it provides directives on establishment of the amount receivable from the Agency. It provides to local directorates preliminary views on legal issues in relation to tax transactions and tax credits management in the regulatory procedures of crisis and insolvency of particular importance. Within its sphere of competence, it monitors legislation news, and it checks the impacts on the activities carried out by central and local directorates by drafting the related directives to be implemented. It provides support for the evaluation of plans implementation for implementing crisis and insolvency regulatory measures. It monitors the regulatory measures regarding the activity of general assessment and measures to avoid litigation, by providing support to the relevant directorates to ensure the uniform application of administrative measures and data of assessment. Within its sphere of competence, it manages the relations with Italian Revenue Agency and with Italian Revenue-Collection Agency. Without prejudice to the responsibilities of the offices which manages the debt/credit relations, it recovers legal costs for the cases managed directly by the Directorate. It participates, within its sphere of competence, in the committees and working groups at national and international level. It carries out the preliminary activity for the Directorate in the drafting of proper regulations in its field. Within its sphere of competence, it manages the questions received remotely through the digital Public Relations Office, it coordinates and monitors the compliance with regulatory provisions and practices by the Agency's offices.

Head of Office: Raffaele GRANDONE

Phone number: +39 06 58572398

E-mail: dir.contenzioso.accertamento@adm.gov.it