Expertise

National and international tax law
Tax litigation
Representation of taxpayers during tax audits and tax litigation concerning:
- off-shoring
- abuses of law
- hidden permanent establishments
Foreign languages: English, French

Background

Member of the Real Estate Focus Team
Member of the Tax Litigation Focus Team
Member of the Shipping, Transport & Logistics Focus Team
Member of the Healthcare Focus Team
Country partner for India
Of Counsel since 2021
Made partner in 2011
Joined in 2005

Head of the The General Confederation of Italian Industry Tax Project (Progetto Fisco, since 2008)
Director of the tax policy department of the Italian Ministry of Economy and Finance (2002-2005)
Coordinated and directed the reform of the corporate tax system (2003)

Ranking and Awards

The Chambers & Partners and Legal 500 EMEA international legal directories list Andrea as one of Italy’s major tax law experts

Testimonials

“He enjoys a sterling reputation in the tax market”

(Chambers & Partners)

Qualifications

Member of the Italian Bar
Adjunct professor of tax law at Bocconi University in Milan
Law degree from the University of Genoa

Knowledge Sharing

New Italian tax measures for maritime transport under Italy’s international registry scheme

Law Decree No. 144 of 23 September (“Decree 144”) contains provisions on the application of the tax and social security benefits provided by the international registry scheme under Law Decree No. 457 of 30 December 1997 (“IR Regime”). The IR Regime offers several benefits, including …

New interpretation of the tax-free step-up regime for taxpayers in the hotel and spa industry

On last 1st March the Italian Tax Authority changed its prior restrictive guidelines and significantly extended the scope of application of the tax-free step-up regime for hotel assets. Which are the main features of the new interpretation? Is this regime still applicable for taxpayers th …

Development Decree: new amendments to the Italian Securitisation Law

Law Decree No. 34 of 30 April 2019 (the so-called Decreto Crescita, or "Development Decree") has introduced some further, significant amendments to the "Italian Securitisation Law" aimed, inter alia at (i) fostering the transfer of “unlikely to pay” (UTP) receivables; (ii) introducing chang …

TAX Treatment of REOCOs: some clarifications from the Italian Tax Authority

Which are the accounting and tax ramifications for ReoCos incorporated under the new Article 7.1 of the Securitisation Law? In the document available here, our real state Focus Tea …

Insights

BonelliErede approves new three-year strategic plan. Marcello Giustiniani and Stefano Simontacchi re-appointed as co-managing partners - a new board of partners elected - 23 May 2016

At the partners meeting held at the head office in Milan on 21 May, governance and strategic development were the main topics under discussion. The partners unanimously approved the reappointment of Marcello Giustiniani and Stefano Simontacchi as co-managing partners for a further three years. …

BonelliErede crowned “Tax Firm of the Year” at the Legalcommunity Tax Awards 2016 - 24 March 2016

The 2016 edition of the Legalcommunity Tax Awards to celebrate excellence in the tax advisory was held in Milan on 22 March. BonelliErede received the most prestigious award: “Tax Firm of the Year”. Ten members of the tax team, led by Andrea Manzitti, Andrea Silvestri and Riccardo Ubaldini, …