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Portrait of Berardo Lanci

Berardo Lanci

Partner

CMS Adonnino Ascoli & Cavasola Scamoni
Via Agostino Depretis 86
00184 Rome
Italy

Berardo Lanci commenced his collaboration with the Rome Tax Department in 2006.  In 2010 he was seconded at the Paris office of CMS - Bureau Francis Lefebvre. Berardo’s work focuses primarily on the domestic and international taxation of companies and the taxation of individuals with regard to international and financial investments.

Berardo regularly assists multinational groups in matters pertaining to the application of tax legislation with respect to transfer pricing, restructuring and M&A operations. In addition, he assists, represents and defends clients in the context of tax litigation procedures both before the Tax Administration and before the Tax Commissions.

During the course of his career Berardo has gained significant experience in the taxation of companies operating in the health and pharmaceutical sectors, as well as in the taxation of funds. He is also highly specialized in taxation of the nautical sector.

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Memberships & Roles

  • Teramo Bar Association
  • Member of the VAT Commission of the Professional Accountants of Rome
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Education

  • 2003 – Ernst & Young Business School, Master in “Domestic and international tax planning”
  • 2003 – University of Bologna (Italy), Degree in Business Economics
  • 2002 – University of Teramo (Italy), Law Degree
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Feed

13/09/2022
The tax im­plic­a­tions
Barche Septem­ber 2022Pur­chas­ing and own­ing a pleas­ure yacht. Let’s ana­lyse what are the most im­port­ant tax is­sues.Pub­lished on Barche Septem­ber 2022
01/08/2022
The tax­a­tion re­gime of berth rent­al
Barche Au­gust 2022Au­gust cer­tainly rep­res­ents the peri­od of greatest use of pleas­ure boats by yachts­men - shipown­ers or dispon­ent-own­ers - mov­ing between dif­fer­ent mari­time loc­a­tions. In this con­text...
11/07/2022
CMS wins in a land­mark Court of Cas­sa­tion case for the re­fund of Itali­an...
28/03/2022
Itali­an court re­cog­nises ret­ro­act­ive ex­emp­tion on di­vidends to for­eign...
In judg­ment No. 49/2022, the first in­stance Court of Pes­cara re­cog­nised that dis­tri­bu­tion of di­vidends from a res­id­ent com­pany to a non-res­id­ent fund must be gran­ted with an ex­emp­tion re­gime from the...
28/03/2022
Itali­an court re­cog­nises ret­ro­act­ive ex­emp­tion on di­vidends to for­eign...
In judg­ment No. 49/2022, the first in­stance Court of Pes­cara re­cog­nised that dis­tri­bu­tion of di­vidends from a res­id­ent com­pany to a non-res­id­ent fund must be gran­ted with an ex­emp­tion re­gime from the...
02/03/2021
The new VAT scheme for e-com­merce - Part I and II
The European Uni­on has over­hauled the VAT rules for e-com­merce, which will im­pact on all busi­nesses mak­ing any cross-bor­der “B2C” sup­plies.This ex­tens­ive and bold pack­age of meas­ures aims to ad­apt...
02/02/2021
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
24/11/2020
Tax re­gime of for­eign in­vest­ment funds equated to Itali­an funds
The cur­rent Itali­an do­mest­ic rules provide for the ex­emp­tion from cor­por­ate in­come tax only for di­vidends and cap­it­al gains re­ceived by in­vest­ment funds es­tab­lished in Italy, while those re­ceived by in­vest­ment...
26/10/2020
Car­ried in­terest - Latest trends of the Itali­an Tax Au­thor­ity
This con­tri­bu­tion, fol­low­ing our pre­vi­ous pub­lic­a­tions for a gen­er­al ex­am­in­a­tion of the dis­cip­line (here), as well as for the pre­vi­ous guidelines of the Fin­an­cial Ad­min­is­tra­tion on the sub­ject (here)...
20/10/2020
Car­ried in­terest - Latest trends of the Itali­an Tax Au­thor­ity
CMS Tax News­let­ter
24/03/2020
Sus­pen­sion of dead­lines for pay­ments re­lat­ing to en­force­able tax as­sess­ment...
"Cura Italia De­cree": with Cir­cu­lars No. 5/E and No. 6/E of 20 March and 23 March 2020 re­spect­ively, the Itali­an Rev­en­ue Agency provided ini­tial cla­ri­fic­a­tion on cer­tain as­pects of great in­terest such...
02/03/2020
The open­ing of the Itali­an Tax Au­thor­it­ies on the car­ried in­terest tax...
Start­ing from the en­act­ment of the car­ried in­terest’s (CI) law, the Itali­an tax re­gime ap­plic­able has pro­gress­ively aroused in­terest also thanks to the fa­vour­able ap­proach taken by the Itali­an Tax Au­thor­it­ies...