Recent publications

@article{Amico2025b,

title = {Irrilevanti i questionari ai clienti se riferiti ad annualita diverse},

author = {G. D'Amico},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole_24_Ore_Irrilevanti-i-questionari-ai-clienti-se-riferiti-ad-annualita-diverse_07_07_25.pdf},

year  = {2025},

date = {2025-07-07},

urldate = {2025-07-07},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Matteis2025,

title = {L’AMBIENTE DI CONTROLLO NEL TCF: La diffusione della cultura fiscale mediante i Soft Controls quale leva strategica per un controllo effettivo},

author = {P. De Matteis},

editor = {Eutekne},

url = {https://tognolo.com/wp-content/uploads/2016/08/Lambiente-di-controllo-nel-TCF_la-diffusione-della-cultura-fiscale-mediante-i-soft-controls-quale-leva-strategica-per-un-controllo-effettivo-De-Matteis.pdf},

year  = {2025},

date = {2025-06-24},

journal = {Eutekne},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2025,

title = {Stabili organizzazioni in Italia: l’effetto delle fusioni estere},

author = {P. Tognolo},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24_Ore_Stabili-organizzazioni-in-Italia-leffetto-delle-fusioni-estere-16.06.25.pdf},

year  = {2025},

date = {2025-06-16},

urldate = {2025-06-16},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2025,

title = {Utili extracontabili accertabili solo con prove circostanziate e puntuali},

author = {G. D'Amico and P. De Matteis},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole_24_Ore_Utili-extracontabili-accertabili-solo-con-provecircostanziate-e-puntuali_02_06_25.pdf},

year  = {2025},

date = {2025-06-02},

urldate = {2025-06-02},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{DeMatteis2025,

title = {Auto fuori dal magazzino e dagli inventari: scatta la presunzione di vendita},

author = {G. D'Amico and P. De Matteis},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24Ore_Auto-fuori-dal-magazzino-e-dagli-inventari-scattala-presunzione-di-vendita_19_05_25.pdf},

year  = {2025},

date = {2025-05-19},

urldate = {2025-05-19},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2025,

title = {Preavviso di ipoteca salvo se l’immobile non viene indicato},

author = {G. D'Amico},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/ArticoloIl_Sole24_Ore_Preavviso-di-ipoteca-salvo-se-limmobile-non-viene-indicato_28_04.pdf},

year  = {2025},

date = {2025-04-28},

urldate = {2025-04-28},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{d'Aglianod'Agliano2025,

title = {Possibile rilevanza ai fini IVA degli aggiustamenti di transfer pricing},

author = {M. Zanazzi and G. Galleani d’Agliano},

editor = {Eutekne},

url = {https://tognolo.com/wp-content/uploads/2016/08/Possibile-rilevanza-ai-fini-IVA-degli-aggiustamenti-d-IVA-04.04-MZA-GGA.pdf},

year  = {2025},

date = {2025-04-04},

urldate = {2025-04-04},

journal = {Eutekne},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2025b,

title = {Grossisti e venditori al test della matrice per il transfer pricing},

author = {P. Tognolo},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24_Ore_Grossisti-e-venditori-al-test-della-matrice-per-il-TP_31_03_25.pdf},

year  = {2025},

date = {2025-03-31},

urldate = {2025-03-31},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Sole2025,

title = {Sponsorizzazioni per gare all estero-possibile la deduzione},

author = {G. D'Amico},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24_Ore_Sponsorizzazioni-per-gare-allestero_possibile-la-deduzione_24_03.pdf},

year  = {2025},

date = {2025-03-24},

urldate = {2025-03-24},

journal = {Il Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Zanazzi2025,

title = {Ruling internazionale, controlli stoppa accordi},

author = {M. Zanazzi and G. Galleani d’Agliano},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2025/02/Ruling-internazionale-controlli-stoppa-accordi.pdf},

year  = {2025},

date = {2025-02-01},

urldate = {2025-02-01},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Millani2025,

title = {Controllate brasiliane, TP al restyling},

author = {A. Millani and G. Galleani d’Agliano},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2025/01/Controllate-brasiliane-TP-al-restyling-3.jpg},

year  = {2025},

date = {2025-01-04},

urldate = {2025-01-04},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2024,

title = {Devono sempre essere rimborsati i costi sostenuti per la fideiussione},

author = {G. D'Amico },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2024/07/Devono-sempre-essere-rimborsati-i-costi-sostenuti-per-la-fideiussione..pdf},

year  = {2024},

date = {2024-07-02},

urldate = {2024-07-02},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2024,

title = {Sanzioni con carico alleggerito},

author = { G. D'Amico },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2024/05/SANZIONI-CON-CARICO-ALLEGGERITO.pdf},

year  = {2024},

date = {2024-05-25},

urldate = {2024-05-25},

journal = {ITALIA OGGI},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2024b,

title = {Bilanci, doppio binario ridotto},

author = {STUDIO TRIBUTARIO TOGNOLO },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2024/04/Spurio_Mezzi_Bilanci-Doppio-binario-ridotto_Italia-Oggi_24-aprile-2024.pdf},

year  = {2024},

date = {2024-04-24},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2024,

title = {L'utilizzo dell'interpello probatorio diventa sempre più esclusivo},

author = {G. D'Amico and M. Zanazzi },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2024/02/Articolo-03_02_2024-Interpello-Probatorio.pdf},

year  = {2024},

date = {2024-02-03},

urldate = {2024-02-03},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{V.Zurzolo2024,

title = {Cash pooling con tasso di mercato},

author = {STUDIO TRIBUTARIO TOGNOLO},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2024/01/CASH-POOLING-CON-TASSO-DI-MERCATO.pdf},

year  = {2024},

date = {2024-01-20},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2023b,

title = {Decreto sull’adempimento collaborativo approvato definitivamente dal Governo},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/wp-content/uploads/2024/01/Decreto-sulladempimento-collaborativo-approvato-dal-Governo_Riccardo-Mezzi_IO-30.12.23-1.pdf},

year  = {2023},

date = {2023-12-30},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2023b,

title = {Accertamento, termini ridotti},

author = {STUDIO TRIBUTARIO TOGNOLO },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2023/11/Articolo-18_11_2023-Nuova-Cooperative-Compliance.pdf},

year  = {2023},

date = {2023-11-22},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2023b,

title = {Il Tax Control Framework oltre la cooperative compliance, quale strumento autonomo di gestione del rischio fiscale},

author = {STUDIO TRIBUTARIO TOGNOLO },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2023/11/Il-Tax-Control-Framework-oltre-la-Cooperative-Compliance-SUPSI-1.pdf},

year  = {2023},

date = {2023-11-03},

journal = {Rivista Novità fiscali },

number = {10},

pages = {600 - 608},

abstract = {Il regime di adempimento collaborativo ha rappresentato un punto di svolta nei rapporti tra Fisco e contribuenti, superando la logica del controllo fiscale ex post, in favore della condivisione preventiva. In tale contesto, e sulla scorta di quanto affermato dall’OCSE, il Tax Control Framework (TCF) è stato pietra d’angolo e requisito formale per l’accesso al regime, che accorda ai soggetti aderenti una serie di benefici, anche in termini sanzionatori. Dall’esordio del TCF nell’ordinamento giuridico, sempre più imprese vi si sono avvicinate in modo “volontario”, mirando a gestire internamente la variabile fiscale in conformità alla normativa e a prescindere dall’accesso all’adempimento collaborativo. La Legge delega per la riforma fiscale ripensa il ruolo del TCF, estendendo i benefici sanzionatori anche ai soggetti che lo abbiano volontariamente adottato (in assenza dei requisiti dimensionali per l’adempimento collaborativo) e affidando il ruolo di “certificatori” ai professionisti.},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2023,

title = {Le riorganizzazioni per tutti },

author = {G. D'Amico },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2023/03/Le-riorganizzazioni-per-tutti-articolo-Italia-Oggi-1.pdf},

year  = {2023},

date = {2023-03-22},

urldate = {2023-03-22},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2023b,

title = {Impresa collaborativa, fisco soft},

author = {STUDIO TRIBUTARIO TOGNOLO},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2023/03/Italia-Oggi-17-marzo-2023-Impresa-Collaborativa-fisco-soft.pdf},

year  = {2023},

date = {2023-03-17},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{V.Zurzolo2023,

title = {Ricerca infragruppo limitata},

author = {V.Zurzolo and M. Zanazzi},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2023/02/Articolo-07_02_2023-Consulta-Patent-Box.pdf},

year  = {2023},

date = {2023-02-07},

journal = {Italia oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2023b,

title = {Scissioni holding abusive},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/wp-content/uploads/2023/01/RME_Scissioni-holding-abusive.pdf},

year  = {2023},

date = {2023-01-13},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2023,

title = {Polizze vita con affrancamento},

author = {STUDIO TRIBUTARIO TOGNOLO},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2023/01/Polizze-vita-con-affrancamento_Mezzi-e-Biancolli-1.pdf},

year  = {2023},

date = {2023-01-05},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2022b,

title = {Pillar 2 e incentivi a zero impatto: ferma l'aliquota minima al 15% per i gruppi},

author = {M. Zanazzi},

url = {https://tognolo.com/wp-content/uploads/2022/12/Incentivi-a-zero-impatto_RME-e-MZA-2.pdf},

year  = {2022},

date = {2022-12-13},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2022b,

title = {Conti correnti e accrediti nelle mani delle Entrate},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/wp-content/uploads/2022/12/Articolo-09_12_2021-Conti-Correnti-accreditati-nella-mani-delle-Entrate.pdf},

year  = {2022},

date = {2022-12-09},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{V.Zurzolo2022b,

title = {Semplificazioni in vista per l'Investment Management Exemption},

author = { P. Tognolo},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2022/12/Semplificazioni-in-vista-per-linvestment-management.pdf},

year  = {2022},

date = {2022-12-01},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Zanazzi2022,

title = {Costi black list falcidiati},

author = {M. Zanazzi and R. Biancolli},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2023/04/Costi-Black-List-falcidiati.pdf},

year  = {2022},

date = {2022-11-30},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Mezzi2022,

title = {Extraprofitti, prelievo del 50%},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/wp-content/uploads/2022/11/Extraprofitti-prelievo-al-50_R.-Mezzi-e-F.-Spurio-3.pdf},

year  = {2022},

date = {2022-11-29},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2022,

title = {Extraprofitti, acconto di giugno},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/wp-content/uploads/2022/11/R.-Mezzi-F.-Spurio_Italia-Oggi_Extraprofitti-acconto-di-giugno-2.pdf},

year  = {2022},

date = {2022-11-25},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{V.Zurzolo2022,

title = {Limitato il potere di contestazione dei verificatori precisando i criteri per il posizionamento all'interno dell'intervallo di concorrenza},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/1653637887901-2/},

year  = {2022},

date = {2022-05-26},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2022b,

title = {DAC6, le sanzioni sono scontate},

author = {R. Biancolli and F. Spurio},

url = {https://tognolo.com/download-pdf-2-2/},

year  = {2022},

date = {2022-05-14},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2022,

title = {BEPS Action 2: Italian ACE Regime},

author = {P. Tognolo},

editor = {IBFD},

url = {https://tognolo.com/wp-content/uploads/2023/01/Italy-BEPS-Action-2-Italian-ACE-Regime-IBFD.pdf},

year  = {2022},

date = {2022-03-31},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2022b,

title = {Patent box al 100% per i gruppi},

author = {STUDIO TRIBUTARIO TOGNOLO},

url = {https://tognolo.com/wp-content/uploads/2022/04/Articolo-Italia-Oggi-23_03_2022-Nexus.pdf},

year  = {2022},

date = {2022-03-23},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2022,

title = {Aggiustamenti alle entrate},

author = {R. Biancolli},

url = {https://tognolo.com/wp-content/uploads/2022/01/Articolo-Italia-Oggi-04_01_2022-RBI.pdf},

year  = {2022},

date = {2022-01-04},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {I marchi fuori dal Patent Box ma la deducibilità sale al 110%},

author = {F. Spurio },

url = {https://tognolo.com/wp-content/uploads/2022/01/IO-nuovo-PB-FSP.pdf},

year  = {2021},

date = {2021-12-18},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2021b,

title = {Patent Box, calcoli in chiaro},

author = {R. Biancolli and P. Tognolo},

url = {https://tognolo.com/wp-content/uploads/2021/11/IO-articolo-PD-15-21.pdf},

year  = {2021},

date = {2021-11-06},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2021,

title = {Patti fiscali a peso d'oro},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2021/11/Patti-fiscali-a-peso-doro.pdf},

year  = {2021},

date = {2021-11-04},

urldate = {2021-11-04},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {Il Patent Box viola le regole },

author = {F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2021/11/Articolo-02_11_2021.pdf},

year  = {2021},

date = {2021-11-02},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {Il Patent Box viola le regole},

author = {F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2022/01/IO-PB-viole-le-regole-FSP.pdf},

year  = {2021},

date = {2021-11-02},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {Il Patent Box fa piazza pulita },

author = {F. Spurio and V.Zurzolo},

url = {https://tognolo.com/wp-content/uploads/2021/11/Il-patent-Box-fa-piazza-pulita-26-ottobre-2021.pdf},

year  = {2021},

date = {2021-10-26},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {Patent Box in transizione},

author = {F. Spurio and R. Biancolli},

url = {https://tognolo.com/italiaoggi_patent-box-in-transizione/},

year  = {2021},

date = {2021-10-22},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {Il Patent Box in corto circuito sul nuovo regime sugli accordi },

author = {F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2021/11/Il-patent-box-in-corto-circuito-sui-marchi-19-ottobre-2021.pdf},

year  = {2021},

date = {2021-10-19},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2021b,

title = {l patent box riparte dai marchi },

author = {F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2021/11/Il-patent-box-riparte-dai-marchi-16-ottobre-2021.pdf},

year  = {2021},

date = {2021-10-16},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{V.Zurzolo2021b,

title = {Servizi a basso valore aggiunto - Il regime semplificato si complica},

author = {V.Zurzolo},

url = {https://tognolo.com/wp-content/uploads/2021/10/Articolo-servizi-a-basso-valore-aggiunto-VZU.pdf},

year  = {2021},

date = {2021-10-14},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2021b,

title = {Il Master File estero integrabile ma non modificabile},

author = {R. Biancolli and F. Spurio},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2021/09/Italia-Oggi-24-settembre-2021-Masterfile-estero.pdf},

year  = {2021},

date = {2021-09-24},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2021,

title = {Il transfer pricing in 90 giorni},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2021/09/Il-transfer-pricing-in-90-giorni-1.pdf},

year  = {2021},

date = {2021-09-22},

urldate = {2021-09-22},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2021,

title = {Eredità, la rinuncia neutralizza i debiti fiscali del de cuius},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2021/09/Eredita-la-rinuncia-neutralizza-i-debiti-fiscali-1.pdf},

year  = {2021},

date = {2021-09-02},

urldate = {2021-09-02},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2021b,

title = {Cooperative Compliance, esenti da ritenute gli utili distribuiti },

author = {R. Biancolli and F. Spurio },

url = {https://tognolo.com/wp-content/uploads/2021/09/Articolo-Italia-Oggi-01_09_2021.pdf},

year  = {2021},

date = {2021-09-01},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2021,

title = {CFC, non è solo paradiso fiscale},

author = {P. Tognolo and R. Biancolli },

url = {https://tognolo.com/wp-content/uploads/2021/07/Articolo-Italia-Oggi-CFC-Biancolli-Tognolo.pdf},

year  = {2021},

date = {2021-07-07},

keywords = {},

pubstate = {published},

tppubtype = {article}

}