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Stefano Chirichigno


CMS Adonnino Ascoli & Cavasola Scamoni
Via Agostino Depretis 86
00184 Rome
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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  • 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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Se­cur­it­isa­tions and be­ne­fits for the “Re­oCo”
02 Mar 20
The open­ing of the Itali­an Tax Au­thor­it­ies on the car­ried in­terest...
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...
The open­ing of the EU Court of Justice on non-ex­ist­ent...
05 Jul 19
The open­ing of the EU Court of Justice on non-ex­ist­ent trans­ac­tions...
With the judg­ment C-712/17 (from 8th May 2019) the case law of the EU Court of Justice ("CJ") has taken a sig­ni­fic­ant step for­ward in fa­vour of the tax­pay­er re­gard­ing the de­duc­tion of VAT re­lat­ing to...
Fo­cus on VAT rules for real es­tate ser­vices
30 Nov 18
VAT re­gime of trans­fer pri­cing year-end ad­just­ments
The trans­fer pri­cing policies ad­op­ted by mul­tina­tion­al groups may re­quire com­pan­ies in­volved in in­tra­group trans­ac­tions to re­vise their prices at the end of the year in or­der to bring them in­to line with...
The re­con­sid­er­a­tion by the Itali­an Rev­en­ue Agency in...
CMS Tax Alert Italia
04 May 18
Fo­cus on VAT rules for real es­tate ser­vices
From 1 Janu­ary 2017, changes to the defin­i­tion of real es­tate and con­nec­ted ser­vices form­ally entered in­to force, with the aim of guar­an­tee­ing a uni­form treat­ment of VAT across the EU. The new EU pro­vi­sions...
Cross Bor­der Rul­ing (c.d. C.B.R.)
31 Mar 17
The re­con­sid­er­a­tion by the Itali­an Rev­en­ue Agency in re­la­tion to the...
Cir­cu­lar Let­ter No. 4/E of March 30th 2017 is­sued by the Itali­an Rev­en­ue Agency – un­like the former po­s­i­tion which was hotly con­tested by op­er­at­ors – re­con­sidered a sig­ni­fic­ant is­sue re­lated to the...
Hos­pit­al and Med­ic­al Care by Com­mer­cial Hos­pit­als un­der...
In­ter­na­tion­al VAT Mon­it­or
Fin­an­cial Trans­ac­tion Tax in Italy
Tax Plan­ning In­ter­na­tion­al European Tax Ser­vice