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.
Newsstand · Today’s digest
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
Shareholder loans and the presumption of hidden revenue– 4 August 2026
IRAP and associated practices: substance over form– 29 July 2026
Capital gains on operating assets: spreading disappears in 2026– 29 July 2026
Shell companies in the 2026 tax return: operating test, exclusions and disapplication– 24 July 2026
Criminal
Damage to cultural and landscape assets: the company’s 231 liability– 4 August 2026
Environmental offences and corporate liability: the 231 catalogue widens– 29 July 2026
Almasri case: duty to transmit the ICC cooperation requests– 23 July 2026
Reclassification of the offence and access to alternative proceedings: preliminary reference to the EU Court of Justice– 22 July 2026
Administrative
In-house awards: procurement procedure and thirty-day challenge– 5 August 2026
Incentives for technical functions: scope and allocation rules– 29 July 2026
Clarifications by the contracting authority cannot change participation requirements– 24 July 2026
Civil
Article 614-bis: indirect coercion and its limits in enforcement– 5 August 2026
Void service and limitation: the cure operates ex tunc– 29 July 2026
Access to banking records: the customer’s right under article 119(4) of the Banking Act– 24 July 2026
Credit card suspension and duty of care– July 2026
Accounting
Patto di famiglia: taking stock twenty years on– 29 July 2026
The new OIC 5 standard: criteria for liquidation financial statements– 22 July 2026
Negotiated settlement and tax debts– July 2026
OIC 34 on revenue: elementary units of account and organisational impacts– July 2026