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

Riccardo Borgnino

Address
Viale Regina Margherita 28
20122 Milano
Telephone
+39 02 430019347
Email
r.borgnino@quiveradvisors.it