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Portrait of Stefano Chirichigno

Stefano Chirichigno

Partner

CMS Adonnino Ascoli & Cavasola Scamoni
Via Agostino Depretis 86
00184 Rome
Italy
Languages English, French, 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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Feed

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...
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...
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...
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...
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...
26/10/2020
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)...
20/10/2020
Car­ried in­terest - Latest trends of the Itali­an Tax Au­thor­ity
CMS Tax News­let­ter
02/03/2020
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...
18/10/2019
Tax Con­nect Flash
New pro­vi­sions have been entered in­to force by the EU Court of Justice, reg­u­lat­ing how to re­cov­er the VAT wrongly charged to the buy­er by the sup­pli­er. The new rules have a pos­it­ive im­pact also with...
11/07/2019
Se­cur­it­isa­tions and be­ne­fits for the “Re­oCo”
Law De­cree 30 April 2019 no. 34 brought im­port­ant in­nov­a­tions to the rules set in Italy by Law130/1999 for se­cur­it­isa­tion.Art­icle 23 of the men­tioned Law De­cree, in ad­di­tion to vari­ous fisc­al re­liefs...