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Berardo Lanci

Partner

CMS Adonnino Ascoli & Cavasola Scamoni
Via A. Depretis 86
00184 Rome
Italy
Languages Italian, English, French

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

04/08/2023
CMS Expert Guide on substance issues across Europe in Italy
Introduction The substance criteria of entities established in Italy does not tend to be a troublesome area, given that the establishment of foreign entities in Italy is generally based on commercial...
Comparable
04/11/2022
The occasional chartering of a pleasure yacht
Barche November 2022Let’s see the rules for the occasional rental of pleasure craft and the favorable tax regime established for those who intend to rent their own boat. Published on Barche Novem­ber...
18/10/2022
Deed taxes halved also for non-resident open-ended real estate funds
The Court of Cassation, with the recent case no. 28595/2022, transposed what was ruled by the Community judges of the CJEU in joined cases C-478/19 and C-479/19 stating that the benefit that allows the...
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...
25/11/2020
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...
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...