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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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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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Memberships

  • Teramo Bar Association
  • Member of the VAT Commission of the Professional Accountants of Rome
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02 March 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...
February 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 November 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 October 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 October 2020
Car­ried in­terest - Latest trends of the Itali­an Tax Au­thor­ity
CMS Tax News­let­ter
27/03/2020
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 March 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...
10/01/2020
Heir of soph­ist­ic­a­tion
Be­rardo Lanci and Ad­ea Meidani, ‘Heir of soph­ist­ic­a­tion’, STEP Journ­al (Vol27 Iss10), p.29
25 October 2019
Art­works dis­pos­al: a par­lia­ment­ary ques­tion re­it­er­ates the (few) cases...
Buy­ing art­works and an­tiquit­ies has glob­ally in­creased over the last few years, es­pe­cially as a res­ult of the spread of di­git­al plat­forms that al­low on­line-trad­ing. In this scen­ario, meas­ures have been...
17/10/2019
Art­works dis­pos­al: a par­lia­ment­ary ques­tion re­it­er­ates the (few) cases...
Buy­ing art­works and an­tiquit­ies has glob­ally in­creased over the last few years, es­pe­cially as a res­ult of the spread of di­git­al plat­forms that al­low on­line-trad­ing. In this scen­ario, meas­ures have been...
9 October 2019
Tax Con­nect Flash
The Rev­en­ue Agency an­nounced the launch of a web sys­tem to com­mu­nic­ate on­line sales through an elec­tron­ic in­ter­face provided for by art. 13 of Law De­cree no. 34/2019 (see in this re­gard our news­let­ter...
05 June 2019
Italy re­quires new VAT ob­lig­a­tions for on­line mar­ket­places
Art­icle 13 of Law De­cree no. 34/2019, Par­lia­ment to con­vert by law by June 2019, in­tro­duces new ob­lig­a­tions of an in­form­at­ive nature for tax­able per­sons who fa­cil­it­ate dis­tance sales through an elec­tron­ic...