Tax Revenue Agency: the “discount” in favor of its employees is irrelevant to the employer for IRPEF purposes.
In a recent response to question no. 221 dated March 29th 2021, the Revenue Agency stated the exclusion
31 March 2021
She has been working at Tonucci & Partners since 2016.
In 1991 she was part of the Editorial Board of tax law journal “Giurisprudenza delle Imposte” published by ASSONIME and supervised by Claudio Berliri.
In 1991 she worked at Alderighi –Tesauro Law Firm as Associate.
In 1992 she was part of Editorial Board of tax law journal “Rivista di Diritto Tributario” supervised by Raffaello Lupi.
In 2007 she worked at NCTM Law Firm dealing with tax matter. Since February 2016 she has been working at Tonucci & Partners Law Firm as Of Counsel.
Effective Statutory Auditor and Member of Vigilance Committee of important Italian Company.
Author of several publications on tax issues published on tax journal (Giurisprudenza delle Imposte, Rivista di diritto tributario, Bollettino tributario).
Lecturer in several courses and master in the field of Tax matter, organized by “Scuola Tributaria Ezio Vanoni” and “Ordine dei Dottori Commercialisti e Periti contabili”.
Member of ANTI – National Association of Italian Tax Consultant.
Member of ANTI – National Chamber of Tax Lawyer.
Member of Tax Law Commission of Bar Association of Rome.
In 1991 she was part of the Editorial Board of tax law journal “Giurisprudenza delle Imposte” published by ASSONIME and supervised by Claudio Berliri.
In 1991 she worked at Alderighi –Tesauro Law Firm as Associate.
In 1992 she was part of Editorial Board of tax law journal “Rivista di Diritto Tributario” supervised by Raffaello Lupi.
In 2007 she worked at NCTM Law Firm dealing with tax matter. Since February 2016 she has been working at Tonucci & Partners Law Firm as Of Counsel.
Effective Statutory Auditor and Member of Vigilance Committee of important Italian Company.
Author of several publications on tax issues published on tax journal (Giurisprudenza delle Imposte, Rivista di diritto tributario, Bollettino tributario).
Lecturer in several courses and master in the field of Tax matter, organized by “Scuola Tributaria Ezio Vanoni” and “Ordine dei Dottori Commercialisti e Periti contabili”.
Member of ANTI – National Association of Italian Tax Consultant.
Member of ANTI – National Chamber of Tax Lawyer.
Member of Tax Law Commission of Bar Association of Rome.
FORMAZIONE
Master di specializzazione presso la L.U.I.S.S. in “Contabilità e reddito di Impresa” diretto da Giulio Andreani (1992). Laurea magistrale in Giurisprudenza, presso la Università degli Studi La Sapienza di Roma (1989).TITOLI
Iscritta all’Albo speciale degli Avvocati patrocinanti dinanzi alla Cassazione e alle Giurisdizioni Superiori (2011). Iscritta all’Ordine degli Avvocati di Roma (1994).LINGUE
Italiano (madrelingua). Inglese. Francese.In evidenza
Wind towers, the Supreme Court changes the approach of tax judges.
Contribution by Maria Serpieri of Tonucci & Partners on Sole24Ore with regard to the jurisprudence framework concerning the
22 January 2021
Law Decree “Rilancio” – Guide to the tools and tax provisions implemented to support business.
Law Decree no. 34 dated May 19th 2020 (the so-called “Rilancio” Decree) includes several tax provisions aimed at
26 May 2020
Energy efficiency, seism – bonus and the other encouraging implementations of “Decreto Rilancio”.
The so-called “Decreto Rilancio” sets forth the tax benefit tool concerning energy saving and anti-seismic works (eco –
21 May 2020
DEBT RESTRUCTURING AGREEMENTS IN LIGHT OF THE LAW PROVISIONS AIMED AT COUNTERING COVID-19.
Pursuant to article 182-bis of the Italian so-called Bankruptcy Law, companies in a state of insolvency may request
8 May 2020
Coronavirus: an opportunity for Customs to convert emergency into simplification.
Contribution by Maria Serpieri and Matteo Scrimieri of Tonucci & Partners on Shippingitaly.it with the article “Coronavirus: an
4 May 2020
