Network of chartered accountants and lawyers · Rome, Milan, Bologna, Ferrara, Mantua
A network of independent chartered accountants and lawyers, founded in 2007, specialised in coordinated tax, accounting, corporate and legal advice for businesses, professionals and family groups.
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Founded in June 2007, the CommercialistiAvvocati network combines the professional skills of chartered accountants and lawyers to strengthen the competitive edge of its partner firms. The aim is to build an aggregation of high-quality professionals, spread across the country, keen to support one another, sharing services and exchanging knowledge, and creating new products and initiatives to offer clients individually or jointly.
The network is made up of around ten professionals, owners or partners of their own firms, forming an integrated model of professional advice able to assist a business through its start-up, growth and maturity phases, guaranteeing clients the broadest possible assistance. Membership requirements are set out in the network Regulations, in terms of reputation and verifiable, recognised quality criteria.
Coordinated tax, accounting, corporate and legal advice supporting businesses at every stage of their development.
Customised solutions for complex business, tax and legal needs, with a single qualified point of contact.
The network of firms guarantees continuous, coordinated assistance across different geographical and professional areas.
Every engagement starts from a rigorous analysis of the facts, the rules and the economic and legal impacts over the medium-long term. Our job is to govern complexity, not to simplify it artificially.
Tax and legal decisions require precise analysis, coordination between skills and solutions built on the client’s actual situation.
Our approach combines technical analysis, an overall view and an assessment of consequences over time.
The main regulatory, case-law and practice developments, selected and summarised by the network’s professionals: four items for each area.
Tax
Ravvedimento operoso and the combined single penalty: F24 payment codes from 23 October– October 2026
Consolidated tax Acts from 1 January 2027: repeals, cross-references and a corrective decree still in draft– October 2026
Flat-rate scheme and the EUR 85,000 and 100,000 thresholds: deferred or immediate exit– October 2026
Delegation of signing authority filed at the appeal hearing is late: the assessment fails– 14 October 2026
Criminal
Whistleblowing: ANAC fines report handlers who made the whistleblower identifiable, even indirectly– October 2026
Confiscation under Decree 186/2026: what changes for businesses and third parties?– 23 October 2026
No 231 model: is that enough to convict the entity?– 16 October 2026
Lawyer under investigation: the safeguards of art. 103 c.p.p. apply– 2 October 2026
Administrative
Public works: recovery of the advance may be suspended at the contractor’s request until 31 December 2026– October 2026
Labour costs and abnormally low tenders: CCNL grades must fit the specifications, a flawed check is re-run– October 2026
Redacting a bid in a tender: trade secrets must be proven, not merely declared– 13 October 2026
Handover of public services: the outgoing operator’s resistance in negotiations is not in itself abuse– 7 October 2026
Civil
Negotiated crisis settlement: the Court of Cassation scrutinises the expert’s final report and the comparison with liquidation– October 2026
Damage caused by AI systems: under Legislative Decrees 160 and 179/2026 documentation becomes evidence– October 2026
Fondo patrimoniale exposed to supervisory fines imposed on a bank director– 12 October 2026
Specific ABI guarantees or those outside 2002-2005: nullity must be proved on the facts– 28 August 2026
Accounting
Simplified ESRS and voluntary standard in the EU Official Journal: new CSRD scope and a cap on SME data requests– October 2026
PIV 2026: the new Italian Valuation Standards apply from 1 January 2027– October 2026
Unpaid residential rents on investment-type properties: write-down yes, deduction no– 7 October 2026
Loans to businesses in crisis: under Cass. 25533/2026 nullity requires an offence and the bank’s participation– 18 September 2026