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Portrait of Stefano Chirichigno

Stefano Chirichigno

Partner

CMS Adonnino Ascoli & Cavasola Scamoni
Via Agostino 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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07 January 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 November 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 October 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 October 2020
Car­ried in­terest - Latest trends of the Itali­an Tax Au­thor­ity
CMS Tax News­let­ter
02 March 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 October 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...
05 July 2019
The open­ing of the EU Court of Justice on non-ex­ist­ent trans­ac­tions in...
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...
03/07/2019
The open­ing of the EU Court of Justice on non-ex­ist­ent trans­ac­tions in...
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...
30 November 2018
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...
07 October 2018
IBA An­nu­al Con­fer­ence 2018
Sev­er­al of our part­ners will be at the IBA An­nu­al Meet­ing in Rome, Italy, rep­res­ent­ing a range of jur­is­dic­tions, prac­tice areas and sec­tor spe­cial­isms. To ar­range a meet­ing dur­ing the IBA, please con­tact...
04 May 2018
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...