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Mario Martinelli

Partner

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

Mario Martinelli è partner del dipartimento di diritto tributario dello Studio.

Mario è specializzato in diritto tributario e svolge principalmente attività di consulenza fiscale d’impresa a società nazionali e straniere.

Presta ai clienti consulenza e assistenza nelle attività ordinarie e straordinarie, con particolare riferimento alla pianificazione fiscale, alla tassazione delle società, alla fiscalità finanziaria e delle operazioni straordinarie, all’imposizione indiretta, al transfer pricing e all’IVA.

Inoltre, la comprovata esperienza nel contenzioso tributario gli permette di sostenere in giudizio i propri clienti dinanzi alla Suprema Corte di Cassazione e alle Giurisdizioni Superiori.

Mario assiste principalmente multinazionali operanti nei settori del food & beverage, energy, bancario e assicurativo e tecnologico.

È docente di diritto tributario in corsi di specializzazione post-universitari e partecipa, in qualità di relatore, a conferenze e seminari.

È inoltre membro della Camera degli Avvocati Tributaristi di Roma.

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Education

2010 – Abilitato a patrocinare in Cassazione

1997 – Iscritto all’ordine degli Avvocati di Roma

1993 - LUISS Guido Carli, laurea in Giurisprudenza con lode

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Feed

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...
11/07/2022
CMS wins in a landmark Court of Cassation case for the refund of Italian...
26/05/2022
The Italian Revenue Agency and Supreme Court issue guidelines on the application...
On May 24, the Italian Revenue Agency published a Circular Letter (n. 16/E of 5.24.20221) which provides important guidelines on the correct interpretation of the concept of “arm’s length range”...
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...
17/12/2020
DAC 6 - Italian Guidelines
As anticipated in our “Italy implements the DAC 6 Directive” Alert dated August 27, 2020, Ministerial Decree of November 17, 2020 (the Decree) and Ruling 364425 of November 26, 2020 issued by the...
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...
01/09/2020
In the “August Decree” the optional revaluation of fixed assets
Article 110 of Law Decree no. 104/2020 (“August Decree”) provides for the optional revaluation of fixed assets, with some interesting peculiarities as compared to the previous laws providing such...
31/08/2020
In the “August Decree” the optional revaluation of fixed assets
Article 110 of Law Decree no. 104/2020 (“August Decree”) provides for the optional revaluation of fixed assets, with some interesting peculiarities as compared to the previous laws providing such...
27/08/2020
Italy implements the DAC 6 Directive
On 11 August 2020, legislative decree no. 100 of 30 July 2020 (hereinafter the “Decree”) has been published in the Official Gazette. The Decree implements Directive (EU) 2018/822 of 25 May 2018 regarding...
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...