PARTNERCristina Morello

Corporate and tax advice

The writer provides corporate, tax and tax consultancy services to companies operating in the industrial, commercial, tertiary and financial sectors.

More specifically, it deals with:

• the study and issuing of opinions in the VAT area with particular attention to foreign relations
• the study and issue of opinions in the tax area also at an international level (double taxation agreements)
• consultancy for the establishment of joint stock companies and individuals
• consultancy in extraordinary operations (mergers, demergers, transformations, business transfers)
• the preparation of the statutory financial statements of S.r.l. and S.p.A. applying national accounting principles and related corporate and tax documentation
• the preparation of the Single Models Individuals, partnerships, joint stock companies, non-commercial entities, tax consolidation, VAT returns, Isa

Collaboration in Extraordinary Administration procedures

The writer assisted the practitioner in charge of the Extraordinary Administration Procedure with reference to the tax obligations of Piaggio Aero Industries S.p.A ..

Evaluation reports

The writer assisted the practitioner in charge of drafting an appraisal report for bankruptcy and / or insolvency proceedings (recently for the Zoppoli & Pulcher, Comital and Lamital procedures) and the preparation of appraisal assessments of the assets that have led her to start the procedures relating to the request for registration in the Register of experts and in the CTU register of the Court of Turin.

Statutory Auditor and Auditor

The writer holds numerous positions as Auditor and Statutory Auditor of companies of primary importance.