Professionals

Valerio Moretti

Associate

Valerio Moretti
Location

Rome


Education

Law degree, University of Rome La Sapienza (2002)

Specialization course: "Lessons on the tax process", Council of the Bar Association of Rome (2005)

Specialization course: "Tax litigation course", Council of the Bar Association of Rome (2008)

Specialization course: "The evidence in the tax process", IPSOA Training School (2009)

Seminar: "The tax process, taxpayer and local government litigation defense techniques", Rome Bar Association Council (2010)

Seminar: "The Tax Unit Regime, practical and procedural aspects between theory and practice," Luiss Guido Carli University (2010)

Lesson: "Duty of motivation of the judgment to conciseness of procedural acts." Tar Lazio (2015)

Seminar: "The telematic tax process, the new procedures", Luiss Guido Carli University (2017)

Seminar: "The Telematic Tax Process", Uni. Riz. (2018)

Seminar: "The Tax Process", Eutekne (2018)

Qualification and relevant Register

Rome Bar Association (2007)

Enrollment in the register of Supreme Court lawyer (2017)

Languages

Italian, English

Associate

Departments concerned

Tax litigation and economic offences | Domestic taxation | International taxation

Skills Acquired

Supreme Court lawyer, specialized in tax litigation. 

In details, he provides judicial assistance to Italian and foreign companies before the competent Tax Commissions of any Decree (First, Second andSupreme Court) t in relation to tax audit and tax assessments concerning  CIT, VAT, indirect taxes, transfer pricing, etc. 

In the area of administrative assistance, he  supports clients in certain technical procedures such as adhesions, self-defenses, accesses to the acts, ruling proceedings and i tax audits. 

He mainly  supports companies, Groups and multinationals, operating in the banking and financial  (with specific focus on tax aspects of leasing contracts), automotive and industrial sectors, as well as  no profit entities operating in the non-profit sector. 

Professional associations/previous practices

CBA Studio Legale e Tributario, formerly Camozzi Bonissoni Varrenti & Associati. (2002-2012).

Academic activities

Speaker at the “Training Course on Telematic Tax Process and Digital Justice,” held at the National Notary Fund (2021).

Publications
  • Co-author of “Guida alle donazioni 2007, il fisco e le erogazioni liberali con i particolari del nuovo 5 per mille” attached to the non-profit trade journal “Vita”; 
  • Il Fisco, October 2020, “Le fasi della verifica presso il contribuente”; 
  • Guida al diritto, IlSole24Ore, n. 45, Novemer 2020 “Processo tributario. A distanza se sono disponibili mezzi informatici e risorse”; 
  • La settimana fiscale n. 16, April 2020 “Accertamenti e contenzioso, tutti i nuovi termini. Sospensione fino all’11 maggio e depositi solo in via telematica”; 
  • Quotidiano del Diritto, October 2020 “Catasto, per il riclassamento necessario specificare fonti, modi e criteri”; 
  • Norme & Tributi Plus, October 2020 “Contratto di leasing: società proprietaria soggetta a Imu anche se non acquisisce la materiale disponibilità del bene”; 
  • Guida al Diritto, IlSole24Ore, n.43 October 2020 “Ricorso Tributario. Accertamento ed equo processo: accesso ai dati utili al contribuente”; 
  • Ipsoa Quotidiano, March 2020 “Cassa in rosso: indice di ricavi non dichiarati anche per l’impresa individuale”; 
  • Norme & Tributi Mese, April 2020 “Decreto “Cura Italia”: l’intreccio di scadenza per accertamenti e contenzioso”; 
  • Norme & Tributi Mese, October 2020, “Rimborsi Iva, l’Amministrazione deve rimborsare i costi delle garanzie fideiussorie”; 
  • La settimana fiscale n. 18, May 2020 “Emergenza sanitaria, le udienze non rinviate. I chiarimenti su richieste sospensive e misure cautelari”; 
  • La settimana fiscale n. 40, October 2020 “Superbonus, il punto sul quadro normativo. Aree terremotate, crescono i massimali di spesa”; 
  • Guida al diritto dossier n. 5, September/October 2020, “Controversie fiscali tra Stati Ue. Solo con sentenza definitiva è preclusa la fase amichevole”; 
  • Guida al diritto, IlSole24Ore, n. 44, November 2020 “Decreto-legge 20 ottobre 2020 n. 129. Tutto rinviato al 31 gennaio 2021 anche con domanda di dilazione”; 
  • Guida al Diritto, IlSole24Ore, n. 44, November 2021, “Credito d’imposta e uso non corretto, importi regolarizzabili in più tranches”. 
  • Co-author of the collection part of the Tax Practice Guid – Sistema Frizzera – published by IlSole24Ore, in November 2021

 

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