FALCONE and KOSTNER
LAW AND TAX FIRM
THE LAW AND TAX FIRM
The Law and Tax Firm Falcone and Kostner in Cosenza was founded in 2018 by partners Francesco Falcone, Giuseppe Falcone, and Alessandra Kostner.
It stands out for its competence and professionalism, offering judicial and extra-judicial assistance in tax law, including international legislation, as well as dealing with issues of criminal tax law in collaboration with criminal lawyers.
The firm′s activity is characterized by a personalized approach and constant attention to the client′s needs.
It stands out for its competence and professionalism, offering judicial and extra-judicial assistance in tax law, including international legislation, as well as dealing with issues of criminal tax law in collaboration with criminal lawyers.
The firm′s activity is characterized by a personalized approach and constant attention to the client′s needs.
ACTIVITY
The firm specializes in both litigation and non-litigation legal assistance in tax law, providing consultancy and representation in Tax Courts of first and second instance, up to the Court of Cassation.
It actively collaborates with criminal law colleagues for issues related to tax criminal law, ensuring a thorough analysis of individual cases.
Particular attention is given to the study of the most recent legislation and doctrinal and jurisprudential orientations, in order to offer up-to-date and targeted solutions.
The firm′s approach involves rigorous analysis of each case, with careful research into helpful judicial precedents.
Procedural and trial strategy is carefully planned to maximize the chances of success.
The firm carefully manages all stages of the process, from preliminary analysis to final defense. It also offers assistance in procedures for tax settlements, simplified dispute resolution and payment plans requests.
Professionalism and experience are the main pillars of the work undertaken.
It actively collaborates with criminal law colleagues for issues related to tax criminal law, ensuring a thorough analysis of individual cases.
Particular attention is given to the study of the most recent legislation and doctrinal and jurisprudential orientations, in order to offer up-to-date and targeted solutions.
The firm′s approach involves rigorous analysis of each case, with careful research into helpful judicial precedents.
Procedural and trial strategy is carefully planned to maximize the chances of success.
The firm carefully manages all stages of the process, from preliminary analysis to final defense. It also offers assistance in procedures for tax settlements, simplified dispute resolution and payment plans requests.
Professionalism and experience are the main pillars of the work undertaken.
SUBJECTS COVERED
TAX LAW
Tax law deals with regulating the relationship between the State and citizens regarding taxation. It defines the sources of tax obligations, the involved parties, and the methods of tax collection.
The regulations are divided into rules that protect taxpayers and ensure the effectiveness of public revenue.
Additionally, tax law addresses fundamental principles such as equality and the ability to pay.
The subject also includes procedures for assessment, control, and tax disputes. Its main goal is to ensure a fair, efficient, and transparent tax system.
INTERNATIONAL TAX LAW
International tax law deals with regulating fiscal matters between different countries, ensuring cooperation and the elimination of double taxation.
This branch develops through international conventions, bilateral and multilateral agreements that establish rules for the taxation of cross-border activities.
The discipline aims to prevent tax avoidance practices and to ensure transparency in international operations.
The regulations apply to businesses, citizens, and legal entities involved in activities beyond national borders. Important instruments in this field include the OECD and United Nations model conventions.
TAX CRIMINAL LAW
Tax criminal law deals with punishing illicit conduct related to taxation, such as evasion, fraud, and failure to file declarations. It aims to protect the public interest in the proper collection of taxes and to ensure the robustness of the tax system.
The regulations provide for criminal, administrative, and civil sanctions for those who violate tax provisions.
The field focuses on crimes such as fraudulent tax evasion, issuing false invoices, and false declarations. Jurisprudence interprets and applies the laws to identify behaviors that are criminally relevant.
MISSION
The firm′s mission is to provide high-quality professional services to individuals, companies, and public entities, ensuring accurate and up-to-date assistance on the latest developments in the tax sector.
The firm is committed to maintaining maximum transparency in all activities carried out, safeguarding clients′ privacy, and strictly adhering to professional ethics.
Through a team of continuously trained professionals, the firm aims to be a reliable and competent reference point in the field of tax consulting.
The firm is committed to maintaining maximum transparency in all activities carried out, safeguarding clients′ privacy, and strictly adhering to professional ethics.
Through a team of continuously trained professionals, the firm aims to be a reliable and competent reference point in the field of tax consulting.
TEAM
L. Giuseppe Falcone
giuseppe.falcone@falconekostner.it
giuseppe.falcone@falconekostner.it
He is a lawyer at the Law Firm "Falcone e Kostner," an associated and co-founder of the firm.
He graduated in law under Professor Giuseppe Auletta at the University of Catania, where he was a research fellow at the National Research Council.
He has been a lawyer since 2006 and was a magistrate since 1970, a member of the Civil United Sections of the Court of Cassation. He has taught tax law as a contract professor at the Magna Graecia University.
He has been a speaker on tax matters at national conferences and courses organized by various universities, the Superior Council of the Judiciary, the Council of the Tax Justice Presidency, the Ezio Vanoni Central Tax School, the Society of Tax Law Scholars, the Italian National Tax Consultants Association, the National Foundation of Accountants, the Court of Appeal of Rome, the Advanced Training School for Judges and Tax Professionals in Bologna, and several Bar Associations and Accountants’ Orders.
He is an Honorary Member of the Italian National Tax Consultants Association. He has collaborated with Il Sole 24 Ore, Il Fisco, Bollettino Tributario, and other magazines. He has contributed entries to the Treccani Legal Encyclopedia and participated in collective work on tax law.
He graduated in law under Professor Giuseppe Auletta at the University of Catania, where he was a research fellow at the National Research Council.
He has been a lawyer since 2006 and was a magistrate since 1970, a member of the Civil United Sections of the Court of Cassation. He has taught tax law as a contract professor at the Magna Graecia University.
He has been a speaker on tax matters at national conferences and courses organized by various universities, the Superior Council of the Judiciary, the Council of the Tax Justice Presidency, the Ezio Vanoni Central Tax School, the Society of Tax Law Scholars, the Italian National Tax Consultants Association, the National Foundation of Accountants, the Court of Appeal of Rome, the Advanced Training School for Judges and Tax Professionals in Bologna, and several Bar Associations and Accountants’ Orders.
He is an Honorary Member of the Italian National Tax Consultants Association. He has collaborated with Il Sole 24 Ore, Il Fisco, Bollettino Tributario, and other magazines. He has contributed entries to the Treccani Legal Encyclopedia and participated in collective work on tax law.
L. Alessandra Kostner
alessandra.kostner@falconekostner.it
alessandra.kostner@falconekostner.it
He is a Lawyer at the Law Firm "Falcone e Kostner," a partnership of which he is a co-founder and partner.
He is a specialist lawyer in Tax Law, Customs Law, and International Taxation, authorized by the National Bar Council.
He is a lecturer in "Tax Law," "Tax Law of Hospitality Businesses," and "Tax Law of Digital E-commerce Companies" at the Pegaso Telecommunication University, where he is registered as a Research Teaching Fellow (RTF) in the Faculty of Economics and Law, Department of Law. Qualified (ASN) to hold the position of Associate Professor (Second Tier Professor) in "Tax Law," he earned a PhD in Legal Sciences, specializing in Tax Law, from the University of Milan-Bicocca.
Formerly a research fellow at the University of Milan-Bicocca and the University of Calabria, he received the "Research Award" from A.I.P.D.T. on October 27, 2016, and a Thesis Award for his doctoral dissertation on July 20, 2016.
Since 2019, he has been a member of the Editorial Committee of the scientific journal "Rivista Trimestrale di Diritto Tributario - Tax Law Quarterly"; from January 2023, he joined the Editorial Board of the scientific journal "Innovazione e Diritto" â€&apos an online review of tax and labor law; and from 2025, he will be part of the Editorial Committee of the journal "Fiscalita' Patrimoniale."
She defends companies and individuals in tax matters before courts of first and second instance, and also handles the legal defense of public entities in fiscal issues.
She is a member of A.I.P.S.D.T. (Italian Association of Professors and Scholars of Tax Law) and also a member of A.N.T.I. (National Association of Italian Tax Consultants), Calabria section.
She is a speaker at conferences, webinars, and study seminars on tax topics, and has given, and continues to give, lectures in various Advanced Training, Specialization, and Professional Updating Courses at the School of Public Administration Sciences of the University of Calabria; at the Bar School of Catanzaro; and in Master’s programs (Level I and II) at several Italian universities (University of Calabria, Bocconi University, and Cattolica del Sacro Cuore University). He participates as an instructor in preparatory courses for the examination of Tax Judges and also in training events for already serving tax judges. He is the author of a monograph; has contributed as an author of various chapters to the "Lessons in Tax Law" manual by Prof. S. Muleo, published by Giappichelli in November 2025. He has also authored numerous articles, essays, and case notes on tax matters, published in Italian scientific legal journals such as Diritto e Pratica Tributaria, Giurisprudenza Commerciale, Rassegna Tributaria, Rivista di Diritto Tributario, Rivista Telematica di Diritto Tributario, Rivista Trimestrale di Diritto Tributario, as well as contributions in Collections and Treatises.
He is a specialist lawyer in Tax Law, Customs Law, and International Taxation, authorized by the National Bar Council.
He is a lecturer in "Tax Law," "Tax Law of Hospitality Businesses," and "Tax Law of Digital E-commerce Companies" at the Pegaso Telecommunication University, where he is registered as a Research Teaching Fellow (RTF) in the Faculty of Economics and Law, Department of Law. Qualified (ASN) to hold the position of Associate Professor (Second Tier Professor) in "Tax Law," he earned a PhD in Legal Sciences, specializing in Tax Law, from the University of Milan-Bicocca.
Formerly a research fellow at the University of Milan-Bicocca and the University of Calabria, he received the "Research Award" from A.I.P.D.T. on October 27, 2016, and a Thesis Award for his doctoral dissertation on July 20, 2016.
Since 2019, he has been a member of the Editorial Committee of the scientific journal "Rivista Trimestrale di Diritto Tributario - Tax Law Quarterly"; from January 2023, he joined the Editorial Board of the scientific journal "Innovazione e Diritto" â€&apos an online review of tax and labor law; and from 2025, he will be part of the Editorial Committee of the journal "Fiscalita' Patrimoniale."
She defends companies and individuals in tax matters before courts of first and second instance, and also handles the legal defense of public entities in fiscal issues.
She is a member of A.I.P.S.D.T. (Italian Association of Professors and Scholars of Tax Law) and also a member of A.N.T.I. (National Association of Italian Tax Consultants), Calabria section.
She is a speaker at conferences, webinars, and study seminars on tax topics, and has given, and continues to give, lectures in various Advanced Training, Specialization, and Professional Updating Courses at the School of Public Administration Sciences of the University of Calabria; at the Bar School of Catanzaro; and in Master’s programs (Level I and II) at several Italian universities (University of Calabria, Bocconi University, and Cattolica del Sacro Cuore University). He participates as an instructor in preparatory courses for the examination of Tax Judges and also in training events for already serving tax judges. He is the author of a monograph; has contributed as an author of various chapters to the "Lessons in Tax Law" manual by Prof. S. Muleo, published by Giappichelli in November 2025. He has also authored numerous articles, essays, and case notes on tax matters, published in Italian scientific legal journals such as Diritto e Pratica Tributaria, Giurisprudenza Commerciale, Rassegna Tributaria, Rivista di Diritto Tributario, Rivista Telematica di Diritto Tributario, Rivista Trimestrale di Diritto Tributario, as well as contributions in Collections and Treatises.
L. Francesco Falcone
francesco.falcone@falconekostner.it
francesco.falcone@falconekostner.it
He is a Lawyer at the Law Firm "Falcone e Kostner" Tax Law Firm, which he co-founded and is a partner of.
He is a Cassation Lawyer and a Journalist.
In 2004, he obtained the qualification to practice as a lawyer from the Court of Appeal of Catanzaro, and since 2016, he has been registered in the Cassation Lawyers Register after completing and passing the first course/exam (organized by the National Forensic Council - 2015 edition), which is a prerequisite for registration in the special register for representation before higher courts.
Since November 11, 2004, he has been registered with the Bar Association of the Cosenza Bar and, from 2006, he began practicing as a lawyer in a partnership, initially establishing the "Falcone Law Firm" and later, in 2018, co-founding the "Falcone e Kostner" Tax Law Firm with Lawyers Giuseppe Falcone and Alessandra Kostner, where he practices as a freelance professional.
He practices in the tax field, defending individuals, companies, Local Authorities, and Public Entities before Tax Justice Courts, in Cassation, before the European Court of Human Rights, and in Civil and Criminal Courts, as well as before labor and social security judges and the courts for enforcement, both movable and immovable, and third-party enforcement.
Since April 24, 2012, he has been registered with the Calabria section of the Italian Journalists' Register, as he writes regularly for various specialized publications and the daily newspaper â€&apos also online â€&apos "Il Sole 24 Ore," for which he has authored over 700 articles.
Starting in 2022, he has been part of the scientific committee of "Modulo 24 Contenzioso," an informational system of "Il Sole 24 Ore," together with national-level experts and full professors of tax law.
From 2026, he will also be part of the scientific committee of "Modulo 24 Accertamento e Riscossione," another informational system of "Il Sole 24 Ore," again together with national experts and full professors of tax law.
He is a co-author of several publications on tax matters, published by IPSOA and Il Sole 24 Ore. He has spoken at various seminars on tax litigation organized by the Order of Chartered Accountants, Lawyers, and Labor Consultants, by the Forensic School Foundation, and at the University of Calabria, where he also lectured in second-level master's programs.
He is a member of A.N.T.I. (National Association of Italian Tax Consultants), Calabria section.
He is a Cassation Lawyer and a Journalist.
In 2004, he obtained the qualification to practice as a lawyer from the Court of Appeal of Catanzaro, and since 2016, he has been registered in the Cassation Lawyers Register after completing and passing the first course/exam (organized by the National Forensic Council - 2015 edition), which is a prerequisite for registration in the special register for representation before higher courts.
Since November 11, 2004, he has been registered with the Bar Association of the Cosenza Bar and, from 2006, he began practicing as a lawyer in a partnership, initially establishing the "Falcone Law Firm" and later, in 2018, co-founding the "Falcone e Kostner" Tax Law Firm with Lawyers Giuseppe Falcone and Alessandra Kostner, where he practices as a freelance professional.
He practices in the tax field, defending individuals, companies, Local Authorities, and Public Entities before Tax Justice Courts, in Cassation, before the European Court of Human Rights, and in Civil and Criminal Courts, as well as before labor and social security judges and the courts for enforcement, both movable and immovable, and third-party enforcement.
Since April 24, 2012, he has been registered with the Calabria section of the Italian Journalists' Register, as he writes regularly for various specialized publications and the daily newspaper â€&apos also online â€&apos "Il Sole 24 Ore," for which he has authored over 700 articles.
Starting in 2022, he has been part of the scientific committee of "Modulo 24 Contenzioso," an informational system of "Il Sole 24 Ore," together with national-level experts and full professors of tax law.
From 2026, he will also be part of the scientific committee of "Modulo 24 Accertamento e Riscossione," another informational system of "Il Sole 24 Ore," again together with national experts and full professors of tax law.
He is a co-author of several publications on tax matters, published by IPSOA and Il Sole 24 Ore. He has spoken at various seminars on tax litigation organized by the Order of Chartered Accountants, Lawyers, and Labor Consultants, by the Forensic School Foundation, and at the University of Calabria, where he also lectured in second-level master's programs.
He is a member of A.N.T.I. (National Association of Italian Tax Consultants), Calabria section.
GALLERY
CONTACT US
Viale Giovanni e Francesca Falcone, 45
87100 COSENZA (CS)
P.IVA: 03572020786
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