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Stefano Chirichigno

Partner

Portrait ofStefano Chirichigno

Stefano Chirichigno

Partner

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

Stefano Chirichigno joined the firm as Partner in 2012.

He focuses primarily on corporate taxation. His experience also includes VAT and indirect taxes, local and property taxation and taxation of M&A transactions. He regularly assists clients in their relationships with the tax authorities and judicial bodies.

He has extensive international experience and has advised national and international clientele in the energy sector, in particular renewable energy, and in the real estate, infrastructure, financial, aerospace and healthcare sectors.

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Education

  • 1995 – Admitted to the List of Certified Auditors
  • 1990 – Admitted to the Registry of Professional Accountants of Rome
  • 1988 – “LUISS Guido Carli” University of Rome, Degree in Economics and Business
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Expertise

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09/11/2023
Identification of the beneficial owner of Italian companies | What you...
As it is known, by 11 December 2023, all “enterprises having legal personality that must be registered in the Companies Register” (companies, legal persons, funds, trusts, trust companies, etc.) shall...
Law-Now Tax
09/11/2023
Identification of the beneficial owner of Italian companies
As it is known, by 11 December 2023, all “enterprises having legal personality that must be registered in the Companies Register” (companies, legal persons, funds, trusts, trust companies, etc.) shall...
Publication
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...
Expert Guide
Comparable
23/10/2022
Tax credit also extended to foreign source dividends
With the recent judgment No. 25698/2022, the Supreme Court addressed the case of an Italian resident individual who receives income directly - i.e., without the intervention of an intermediary - from...
Newsletter
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...
Newsletter
11/07/2022
CMS wins in a landmark Court of Cassation case for the refund of Italian...
Newsletter
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...
Newsletter
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...
Law-Now Coronavirus (COVID-19)
07/03/2022
The Energy Decree reopens the terms for the revaluation of non-listed participations
Decree n. 17/2022 has eventually reintroduced the special tax regime that allows the step-up of participations held in non-listed companies by individuals for capital gain tax purposes. This special...
Newsletter
04/03/2022
The Energy Decree reopens the terms for the revaluation of non-listed participations
Decree n. 17/2022 has eventually reintroduced the special tax regime that allows the step-up of participations held in non-listed companies by individuals for capital gain tax purposes. This special tax...
Law-Now Tax
02/03/2021
CMS in the SDG-linked bond of Pusterla 1880 S.p.A.
02/03/2021 - Pusterla 1880 S.p.A. issued a Euro 45 million SDG-linked bond for institutional investors. The issue is linked to the achievement of the Sustainable Development Goals (SDGs) set by the United...
Press releases
07/01/2021
The Italian Revenue Agency broadens the tax definition of "regulated markets"
The Italian Revenue Agency (“ITA”), with Circular Letter no. 32/E, 24 December, has properly defined the notion of "regulated markets" in the field of income tax. The criteria for identifying regulated...
Newsletter
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