PARTNERRiccardo Borgnino

Institutional positions

Member of the Working Groups on Litigation, Corporate Income and Third Sector Bodies of the Order of Certified Public Accountants and Accounting Experts of Turin
Member of ANTI – National Association of Italian Tax Authorities

Skills and Activities
Qualifications
Scientific publications

Tax assistance and consultancy for companies, entities and individuals with particular reference to litigation assistance in the judicial and pre-litigation phase regarding direct and indirect taxes in general and local taxes with predispositions appealed before Provincial and Regional Tax Commissions – Suspension requests provisional collection – Mediation procedures – Assessment procedures with adhesion
Assistance in tax inspections in general with the preparation of defensive memories
Assistance for the provisional collection phase and subsequent phases before the Revenue Agency and Equitalia – Collection – Installment requests – Multi-year payment plans
Consultancy in extraordinary operations (mergers, demergers, transformations, company transfers) which led to an analysis of the various equity elements of the participating companies in order to ensure fairness in the exchange relations, where existing, the fairness of the sale price and compliance with the values recorded in the financial statements
Drafting and signing of appraisal appraisals of company assets with application and comparison of the various valuation methods existing today
Preparation of annual and consolidated financial statements and related corporate and tax documentation of joint stock companies and persons, applying national accounting principles, with repercussions at international level for companies that hold foreign subsidiaries
Unique models – VAT returns – Sector studies and ISA
Appointment of technical consultant for part in judicial proceedings
Experience in contractual matters and participation, in partnership with leading national law firms, in the drafting of contracts for the sale of equity investments, framework agreements and shareholder agreements
Consultancy for the establishment of capital and partnership companies; unrecognized associations, foundations with drafting statutes, framework agreements and shareholder agreements
Experience in the field of international taxation, with analysis of transfer price issues and related documentation
Consultancy for the establishment of unrecognized associations, Foundations with drafting statutes – Registration and management practices for non-profit organizations and regional ODV Registers
Statutory auditor and auditor at numerous joint stock companies and foundations and non-profit organizations
Treasurer at the Forma Foundation – Regina Margherita Onlus Children’s Hospital Foundation
Secretary of some unrecognized associations enrolled in the list of non-profit organizations including MAS TEACHING Onlus, which built and managed the only free pediatric hospital in Somalia and visited over 50,000 children for over 4 years and who subsequently donated to the local government of the Somaliland the entire structure that is still operational and MEDACROSS Onlus which is currently managing a hospital in southern Myanmar (Ex Burma) and a mobile clinic
Member of the Creditors Committee Extraordinary Administration Bertone Spa and Carrozzerie Bertona Spa

Certified Public Accountant registered in the Order of Certified Public Accountants and Accounting Experts of Turin since 14 September 1962, section A, no. 1330
Auditor registered in the Register of Auditors with Ministerial Decree April 4, 2008, published in the Official Gazette of the Italian Republic n. 30 of April 15, 2008
Technical Consultant at the Turin Court since 2005

NON PROFIT MANUAL – Eutekne – Piero Piccatti series – year 2014 – Accounting control

Course of studies and professional training

Accounting diploma from the Quintino Sella Technical Commercial Institute of Turin
Degree in Economics from the University of Turin – Degree thesis in tax law on “Tax treatment of supplementary private pension”

Conferences and didactic activities

Accounting standards in the preparation of the financial statements – Sole 24 ore – April 1998
Theoretical-practical course on appraisals and technical advice in civil and criminal matters – Union of Young Chartered Accountants Turin – March 1999
Alternative tools to litigation and the application of tax penalties – Order of Certified Public Accountants and Accounting Experts of Turin – Order of Lawyers of Turin – April 2001
Auditors, secretary professionals and local authority managers – University of Turin – October – November 2003• Study Seminar on current, substantive and procedural issues of Tax law – University of Turin – January – February 2006
The defense of the taxpayer before the tax judge – IPSOA Training school – February 2008
Specialization Master in Tax Assessment – IPSOA Training School – October – December 2008

The reform of the tax process: first comments on Legislative Decree 156/2015 – Order of Certified Public Accountants and Accounting Experts of Turin – November 2015
Criminal profiles in the accountant’s activity – Order of Certified Public Accountants and Accounting Experts of Turin – November 2016
Accounting principles course – Order of doctors comme
Accounting principles course – Order of Cerified Public Accountants and Accounting Experts of Turin – March 2017
The third sector reform – Eutekne Training – May 2018
Audit workshops – Order of Certified Public Accountants and Accounting Experts of Turin – May 2018
PTT – Telematic tax process – Order of Certified Public Accountants and Accounting Experts of Turin – June 2019
VIII OIV International BV Conference: New Challenges in Business Valuation – Order of Certified Public Accountants and Accounting Experts of Milan – November 2019

Riccardo Borgnino

Address

Viale Regina Margherita 28
20122 Milano

Telephone

+39 02 430019347

r.borgnino@quiveradvisors.it