The consultancy activity and function of referee

The notary, in addition to having to determine the intention of the parties and to advise the contract or deed most appropriate to achieve the practical result that they propose, can play an advisory through which can also affect the willingness of the parties, directing it towards a practical result different from the one initially wanted, if it deems it appropriate to better reconcile the competing interests or to avoid acts in fraud of the law or whose effects are not clear to the parties. In the exercise of this activity, the notary must not limit or affect the intent of the parties, but it can only orient the choice of the act or acts that best achieve a legal result corresponding to the practical purpose they freely and consciously wanted. When the purpose of the parties can be achieved in several ways, the notary must explain them in a clear and complete the content and effects of legal acts that can be used to achieve it and must inform the parties of the relative costs and tax professional. In addition, because of its special knowledge of civil, commercial and tax law, the notary can give opinions (oral or written), especially in regard to contracts, succession due to death, of society, of taxes, also regardless of the signing of a deed, and can act as a referee for disputes that may be the subject of compromise (ie decide, as a private judge, disputes to which the parties do not address the judicial authority).

The notary, in the activity of providing tax advice, has a duty to advise the parties to seek, when necessary conditions are met, the application of rules which provide tax benefits.

The notary has the duty not to recommend actions or proceedings in fraud of the law or creditors or intended to evade or circumvent the application of tax laws, and must advise the parties of the dangers and consequences that may ensue.