{"id":1175,"date":"2026-06-29T12:35:47","date_gmt":"2026-06-29T12:35:47","guid":{"rendered":"https:\/\/lipani.it\/lip26\/?page_id=1175"},"modified":"2026-07-17T16:20:49","modified_gmt":"2026-07-17T14:20:49","slug":"tax","status":"publish","type":"page","link":"https:\/\/lipani.it\/en\/tax\/","title":{"rendered":"Tax"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section\">\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\n<div class=\"et_pb_column_0 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Practice Areas<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_heading_0 et_pb_heading et_animated et_pb_module et_flex_module\"><div class=\"et_pb_heading_container\"><h1 class=\"et_pb_module_header\">Tax<\/h1><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_1 et_pb_row et_flex_row\">\n<div class=\"et_pb_column_1 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\n\n\n<div class=\"et_pb_image_1 et_pb_image et_pb_module et_flex_module\"><a href=\"https:\/\/lipani.it\/en\/\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/logo-lipani-2024-2.png\" title=\"logo-lipani-2024-2\" width=\"520\" height=\"272\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/logo-lipani-2024-2.png 520w, https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/logo-lipani-2024-2-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 520px, 100vw\" class=\"wp-image-12\" \/><\/span><\/a><\/div>\n<\/div>\n\n<div class=\"et_pb_column_2 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\"><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\n<div class=\"et_pb_row_2 et_pb_row et_flex_row et-interaction-target-9nlw2dfdi6\" data-interaction-trigger=\"k62ma2rou6\" data-interaction-target=\"9nlw2dfdi6\">\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>We offer specialized advice and legal assistance in domestic and international tax matters to leading Italian and multinational clients. We have active participation in study groups, advisory committees and commissions both nationally and internationally. The active role of our tax professionals in international professional organisations (such as e.g. IBA, IFA, etc.) enables the required constant essential updating ensuring a high level of specialization. Close interrelationship with the professionals of the other departments of the firm ensures an interdisciplinary approach to tax matters.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_animated et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p><strong>Corporate Taxation<\/strong><\/p>\n<p>We assist our clients in the handling of recurrent (day-to-day) and extraordinary corporate tax issues.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Taxation of extraordinary transactions<\/strong><\/p>\n<p>We have structured numerous extraordinary transactions (mergers, demergers, etc.) aimed in the acquisition of enterprises, companies or groups of companies, structuring original acquisition solutions by assisting clients and colleagues in the negotiation of the respective contracts, with particular reference to the tax implications.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>International taxation<\/strong><\/p>\n<p>We are highly specialized in international tax matters, with particular focus on international tax planning and advice on the interpretation of double taxation treaties and European regulations. We are constantly involved in the discussions and negotiations about interpretative international guidance (such as OECD, G20, etc.).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Transfer pricing and unilateral and multilateral procedures for international tax dispute resolution<\/strong><\/p>\n<p>We have developed specific expertise both in preparing the transfer pricing documentation, as well as in the structuring and identification of the best arm\u2019s length pricing method among the traditional and alternative methods. We have many years of experience in negotiating Advanced Pricing Arrangements with the relevant competent authorities and we are leaders in dealing with MAP and EU arbitration procedures for double taxation cases.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Corporate Group Taxation<\/strong><\/p>\n<p>We assist in the implementation of efficient tax strategies, management of corporate group reorganization transactions, as well as post-acquisition integration transactions of legal entities.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Taxation of financial instruments and funding<\/strong><\/p>\n<p>We advise on the tax implications of innovative financial products as well as to those relating to structured finance transactions, with particular reference securitization of receivables. We also have significant experience in analyzing the taxation of short and medium to long-term funding granted by national and international entities, as well as in the tax-efficient structuring of related guarantee packages.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Taxation of renewable energy<\/strong><\/p>\n<p>We have considerable expertise in tax issues related to investments in the production of energy from renewable sources; considerable experience has also been gained in connection with the ordinary taxation of renewable energy companies about the taxation of both incentives provided in relation to the production and sale of energy produced and energy trading activities.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Taxation of private equity funds and real estate funds<\/strong><\/p>\n<p>We provide highly qualified tax advice in connection with the tax aspects concerning the establishment of private equity and real estate investment funds, the tax regime of Italian and foreign investors, the structuring of domestic and cross-border investments, as well as assistance in complex tax audits by Italian tax authorities and settlement procedures.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Real Estate Taxation<\/strong><\/p>\n<p>We have gained relevant experience in real estate taxation, from the structuring of acquisition and financing transactions of real estate portfolios, to addressing ordinary issues such as the VAT and indirect tax regime.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>VAT and indirect taxes<\/strong><\/p>\n<p>We specialize in offering advice on VAT, in identifying the correct tax treatment of intra-community and international transactions, as well as on issues related to excluded and tax-exempt transactions. We have, in addition, considerable experience in customs and excise duties, including those on energy products, registration tax and stamp duty.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Taxation of private clients, high-net-worth individuals and families<\/strong><\/p>\n<p>We assist our private clients in organizing tax-efficient structures for the management and transfer of family assets. We have become familiar with the use of sophisticated financial and insurance products as well as the use of trusts and foundations.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Compensation and incentive plans<\/strong><\/p>\n<p>We have developed interdisciplinary tax and labour law expertise in employment income taxation, with particular focus on incentive structures involving fringe benefits, stock option plans and pension plans, as well as programs related to business mergers or transfers.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Tax litigation<\/strong><\/p>\n<p>We have been involved in many relevant litigation proceedings assisting domestic and foreign clients before tax courts of all types and levels, including the Court of Cassation and the European Court of Justice. The ability to tackle criminal implications possibly arising from tax assessments is another strength of our tax team. Particular experience has been gained with respect to disputes related to permanent establishments and transfer pricing. In connection with the latter, we have filed proceedings before the competent authorities and under the European Arbitration Convention. In addition, we have relevant expertise in assisting clients during tax audits and in the management of dispute-resolution procedures.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_3 et_pb_row et_flex_row et_animated et-interaction-target-a40e8cs8eh\" data-interaction-trigger=\"j2jriaxdm7\" data-interaction-target=\"a40e8cs8eh\"><div class=\"et_pb_column_4 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_clickable et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Thinking. <br \/>Insight. <br \/>Sharing.<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_2 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_5 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"0\">\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>A Green Light for AI in Public Administration \u2014 Even When It Hallucinates<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_3 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_6 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"1\">\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Breaches of EU Restrictive Measures under Legislative Decree 231: The New Central Role of Trade Compliance<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_4 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_7 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"2\">\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>The Evolution of Case Law on Unlawful Credit Granting<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_5 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_8 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"3\">\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>CFC Rules and ATAD: The CJEU Defines the Limits of Member States\u2019 Discretion<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_6 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_9 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"4\">\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>False Performance Bonds in Public Procurement: Legal Consequences for Contract Awards and the Limits of Curative Measures<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_7 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_10 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"5\">\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>The New AGCM Regulation on the Legality Rating: From a Reputational Tool to an Integrated Compliance Indicator<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_8 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_11 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"6\">\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Project Finance after the CJEU Judgment of 5 February 2026 (Case C-810\/24): Immediate Disapplication of the Right of First Refusal and the First Operational Guidance<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_9 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_12 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"7\">\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>The Value of Personal Data before the Administrative Courts: The Dual Nature of Personal Data and the Extension of the \u201cGlass House\u201d Principle to Digital Businesses<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_10 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_13 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"8\">\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>The Networks Act: A Step Towards a Truly Integrated European Market?<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>Comments<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_11 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><div class=\"et_pb_column_14 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"9\">\n<div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>[ITA] LE PROPOSTE DELLA AGCM AI FINI DELLA LEGGE ANNUALE PER IL MERCATO E LA CONCORRENZA ANNO 2021<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><div class=\"et_pb_text_inner\"><p>pubblications<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_12 et_pb_image et_pb_module et_flex_module et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\"><span class=\"et_pb_image_wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png\" title=\"freccia-link\" width=\"70\" height=\"72\" srcset=\"https:\/\/lipani.it\/lip26\/wp-content\/uploads\/2026\/05\/freccia-link.png 70w\" sizes=\"(max-width: 70px) 100vw, 70px\" class=\"wp-image-15\" \/><\/span><\/div>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Advice on domestic and international taxation, tax litigation, corporate taxation and strategic tax 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