{"id":831,"date":"2026-06-05T13:29:37","date_gmt":"2026-06-05T13:29:37","guid":{"rendered":"https:\/\/lipani.it\/lip26\/?post_type=project&#038;p=831"},"modified":"2026-07-10T23:23:02","modified_gmt":"2026-07-10T23:23:02","slug":"arnaldo-salvatore","status":"publish","type":"project","link":"https:\/\/lipani.it\/en\/lawyers\/arnaldo-salvatore\/","title":{"rendered":"Arnaldo Salvatore"},"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_grid_row et_animated et_flex_column_24_24_phone\">\n<div class=\"et_pb_column_0 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Arnaldo Salvatore is regularly recognised by Legal 500 (EMEA) for his expertise in tax law, particularly in VAT and tax litigation.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_animated et-interaction-target-j255cia0br et_pb_module et_flex_module\" data-interaction-target=\"j255cia0br\"><div class=\"et_pb_text_inner\"><p>Admitted to the Rome Bar in 2004, he is qualified to represent clients before the higher courts. He is a member of the International Fiscal Association (IFA) and the International Bar Association (IBA), and currently serves as a member of the International Law Commission and the Tax Law Commission of the Council of the Rome Bar Association. He is also a member of the Steering Committee of the Cambridge Forum \u2013 International Tax &amp; Disputes (2024\u20132025).<\/p>\n<p>His practice focuses on domestic and international tax law, with particular expertise in international taxation, VAT, indirect taxation and tax litigation.<\/p>\n<p>Over the course of his career, he has developed significant expertise in the core areas of international taxation, as well as in business income taxation, transfer pricing, permanent establishments and intercompany financial transactions, with particular focus on multinational groups. He also advises on cross-border tax matters involving employee income, including fringe benefits, stock options and international secondments.<\/p>\n<p>He has extensive experience in VAT and indirect taxation at both national and international level, particularly in the automotive sector. In 2010, he founded VAT Europe, an international study and research group dedicated to VAT matters. His practice also covers excise duties, customs law, environmental taxation and the taxation of non-resident artists and sports professionals.<\/p>\n<p>He has developed significant experience in tax litigation, tax audits and out-of-court settlement procedures.<\/p>\n<p>Alongside his legal practice, he maintains a strong academic and institutional profile. He has taught at the School of Economics and Finance (Ezio Vanoni) and in the Master in Tax Law at LUISS University in Rome, and collaborates with the University of Rome Tor Vergata. He is the author of numerous monographs and collective publications, a member of the tax law study group at ANIASA \u2013 Confindustria, and regularly comments on economic issues in radio and television programmes, including Class CNBC.<\/p>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_1 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Practice Areas<\/p>\n<\/div><\/div><div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><div class=\"jk-terms-list\"><div class=\"et_pb_text et_pb_bg_layout_light et_clickable et_pb_module et_flex_module law-title jk-term-item\"><div class=\"et_pb_text_inner\"><p><a href=\"https:\/\/lipani.it\/en\/project_category\/mergers-acquisitions\/\">Mergers &amp; Acquisitions<\/a><\/p><\/div><\/div><div class=\"et_pb_text et_pb_bg_layout_light et_clickable et_pb_module et_flex_module law-title jk-term-item\"><div class=\"et_pb_text_inner\"><p><a href=\"https:\/\/lipani.it\/en\/project_category\/tax\/\">Tax<\/a><\/p><\/div><\/div><\/div><\/div><\/div><div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Follow me on<\/p>\n<\/div><\/div><ul class=\"et_pb_social_media_follow_0 et_pb_social_media_follow et_pb_bg_layout_light et_pb_module et_flex_module\">\n<li class=\"et_pb_social_media_follow_network_0 et_pb_social_media_follow_network et_pb_social_icon et_pb_social_network_link et-social-linkedin et_pb_module et_flex_module\"><a href=\"#\" class=\"icon\" title=\"Follow on LinkedIn\" target=\"_self\" rel=\"noopener\"><span class=\"et_pb_social_media_follow_network_name\">Follow<\/span><\/a>\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>LinkedIn<\/p>\n<\/div><\/div>\n<\/li>\n<\/ul><\/div>\n\n<div class=\"et_pb_column_2 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>Industries<\/p>\n<\/div><\/div><div class=\"et_pb_code_1 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><div class=\"jk-terms-list\"><div class=\"et_pb_text et_pb_bg_layout_light et_clickable et_pb_module et_flex_module law-title jk-term-item\"><div class=\"et_pb_text_inner\"><p><a href=\"https:\/\/lipani.it\/en\/project_tag\/automotive\/\">Automotive<\/a><\/p><\/div><\/div><div class=\"et_pb_text et_pb_bg_layout_light et_clickable et_pb_module et_flex_module law-title jk-term-item\"><div class=\"et_pb_text_inner\"><p><a href=\"https:\/\/lipani.it\/en\/project_tag\/information-technology\/\">Information technology<\/a><\/p><\/div><\/div><div class=\"et_pb_text et_pb_bg_layout_light et_clickable et_pb_module et_flex_module law-title jk-term-item\"><div class=\"et_pb_text_inner\"><p><a href=\"https:\/\/lipani.it\/en\/project_tag\/manufacturing-industry\/\">Manufacturing &amp; industry<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_flex_section\">\n<div class=\"et_pb_row_2 et_pb_row et_flex_row et_animated\">\n<div class=\"et_pb_column_4 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\n\n<div class=\"et_pb_toggle_1 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_flex_module\"><h5 class=\"et_pb_toggle_title\">Academic background<\/h5><div class=\"et_pb_toggle_content clearfix et_flex_module\">\n<div class=\"et_pb_row_4 et_pb_row et_pb_row_nested et_flex_row\">\n<div class=\"et_pb_column_8 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<div class=\"et_pb_text_27 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><ul>\n<li>\n<p>Law degree at Luiss University of Rome in 1990<\/p>\n<\/li>\n<li>\n<p>Postgraduate Bursary from the Association of the Italian stock companies \u2013 Assonime in 1991<\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_9 et_pb_column et-last-child 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<div class=\"et_pb_text_28 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p><strong>Languages<\/strong><br \/>Italian, English<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<div class=\"et_pb_toggle_2 et_pb_toggle et_pb_toggle_item et_pb_toggle_close et_pb_module et_flex_module\"><h5 class=\"et_pb_toggle_title\">Comments & Publications<\/h5><div class=\"et_pb_toggle_content clearfix et_flex_module\">\n<div class=\"et_pb_row_5 et_pb_row et_pb_row_nested et_flex_row\"><div class=\"et_pb_column_10 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"0\">\n<div class=\"et_pb_text_29 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>22.06.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_30 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_31 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"1\">\n<div class=\"et_pb_text_32 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>04.06.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_33 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_34 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"2\">\n<div class=\"et_pb_text_35 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>25.05.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_36 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_37 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"3\">\n<div class=\"et_pb_text_38 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>11.05.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_39 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_40 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"4\">\n<div class=\"et_pb_text_41 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>20.04.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_42 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_43 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_15 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"5\">\n<div class=\"et_pb_text_44 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>07.04.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_45 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_46 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_16 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"6\">\n<div class=\"et_pb_text_47 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>09.03.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_48 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_49 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_17 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"7\">\n<div class=\"et_pb_text_50 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>19.02.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_51 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_52 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_18 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"8\">\n<div class=\"et_pb_text_53 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>06.02.2026<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_54 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_55 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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_19 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_clickable et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\" data-loop-item=\"9\">\n<div class=\"et_pb_text_56 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p>01.04.2021<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_57 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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_58 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><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\"><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><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Arnaldo Salvatore is regularly recognised by Legal 500 (EMEA) for his expertise in tax law, particularly in VAT and tax litigation.<\/p>\n","protected":false},"author":1,"featured_media":832,"comment_status":"open","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"project_category":[17,28],"project_tag":[6,19,25],"class_list":["post-831","project","type-project","status-publish","has-post-thumbnail","hentry","project_category-mergers-acquisitions","project_category-tax","project_tag-automotive","project_tag-information-technology-telecommunications-and-new-technologies","project_tag-manufacturing-industry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arnaldo Salvatore | Lipani Legal &amp; Tax<\/title>\n<meta name=\"description\" content=\"Arnaldo Salvatore is regularly recognised by Legal 500 (EMEA) for his expertise in tax law, particularly in VAT and tax litigation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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