Our areas of activity

Our aim is to be the fundamental referent for our client companies. We follow them from their founding (by defining an entrepreneurial project and making the related economic, financial and fiscal evaluations), during their development (by providing financial, organizational, accounting, juridical, diagnostic and management control services), to their liquidation, which requires verification of the juridical correctness and economic soundness of the related operations.

In contractual terms, we offer appropriate assistance in of extraordinary operations and transactions, settlements, arbitration and management consultancy, also in cases of restructuring, adjustments and arrangements, and bankruptcy proceedings.



Fiscal litigation and assistance in relations with the tax authorities

Our organization assures full and efficacious assistance in the most delicate phases of the relationship between tax payers and the financial authorities in order to avoid, manage and resolve litigation proceedings.
The pre-litigation phase is handled by providing assistance in relations with the authorities with the aim of obtaining provisions of self-protection, assessments with compliance, judicial settlements, and the like.
Clients are assisted in financial authority interpellation procedures relating to tax elusion regulations, control by foreign corporations, and other aspects.
We have consolidated experience in assisting and representing clients in litigation proceedings before tax commissions, and our professional network also includes barristers who have the right to plead before the Supreme Court.

Counseling and prevention activity in criminal tax and corporate law matter

We offer an innovative approach to penal issues, focusing on rewards effects and benefits of prevention and of regulatory compliance. We take care of the preparation of the models of organization, management and control according to former Legislative Decree no. 231/01 (administrative liability of companies depending on offenses) and all related obligations; assistance and advice for the "legal rating" request (certificate issued by the Competent Authority for facilitating access to public loans and bank loans); the evaluation of risks and costs derived from crime in relation to specific transactions or to the overall activities of the company ("criminal and tax checkup"); the identification of suspected fraud to the detriment of society (fraud investigation).

Tax assistance and consultancy

Our activities cover the taxation of Italian companies and Italian subsidiaries of foreign companies that require personalised assistance to support them in routine management activities, as well as in strategic and organisational decision making.
This includes consultancy and legal opinions concerning direct and indirect taxation, financial statements and company law.
Furthermore, we assure complete assistance concerning international fiscal law relating to direct and indirect taxation and value added tax.

Fiscal planning

Our objective is to develop innovative solutions that allow our clients to optimise their juridical and fiscal status in line with the evolution of their industrial or commercial activities while respecting the laws in force. To this end, we analyse the particular situation and specific nature of the business of each client, and then compare the available tax relief and benefits in order to optimise company and consolidated group taxation. We also verify the procedures used to manage direct and indirect taxation by means of a tax audit, with the aim of reducing any latent risks and optimising administrative efficiency.

Accounting and financial statements

We assist clients in preparing and drawing up financial statements and group consolidated balance sheets in accordance with the Italian Civil Code, and national (OIC) and international (IAS, IFRS) accounting principles.
We also offer accounting and administrative assistance in relation to specific problems of start-up, budgeting programmes and periodic reporting, accounting and organisational systems, and warehouse accounting.
Our own service company (S.E.A.D. S.r.l.) is capable of managing all types of ordinary and simplified accounting internally or externally, also by means of "remote" systems.

Employment consultancy, and the processing of pay and contributions

We offer consultancy services relating to employment and, also by means of our own service company (S.E.A.D. S.r.l.), and the processing of pay and contributions for all of the Italian collective labour contracts, with the exclusion of none.

Personnel administration

- the keeping of obligatory books and documents
- the opening of insurance and social security positions
- formal notifications to the appropriate authorities
- registration with complementary social security and insurance bodies
- emploment of the disabled
- protecting employees' sensitive data
- the processing of salaries
- the processing of payments to parasubordinate and autonomous workers
- periodic fulfilments (e.g. DM10, Emens, F24, evisions)
- annual fulfilments (declarations concerning the disabled, INAIL self-liquidation, CUD and the certification of autonomous workers, simplified Mod. 770)

Management of individual and collective labour disputes

- conciliation procedures at the Provincial labour Offices, trade unions or trade associations, the Labour Section of the Civil Court
- representative technical consultancy (the Labour Section of the Civil Court)
- coordination/planning with internal lawyers to optimise litigation strategies
- the management of conciliation procedures with the Oo.Ss.
- clauses of authentic interpretation for collective labour contracts
- counteractions in collective disputes

Consultancy concerning labour and social security law

- the regulations governing employment facilitations
- the management of compulsory placements (e.g. agreements, probationary periods, dismissal)
- opportunities relating to contractual flexibility
- the drawing up of labour contracts and appointments
- the complete management of labour contracts (e.g. leaves, transfers, secondments, unpaid leave, etc.)
- the management of disciplinary procedures
- the management individual, multiple and collective dismissal procedures; the management of procedures for gaining access to social welfare shock absorbers (e.g. unemployment benefits, mobility of labour)
- the resolution of basic and complementary social security issues
- the management of migrant workers and issues concerning EU labour and social security law

Assistance and consultancy in trade union relations

- company contractual negotiations (e.g. working hours, production bonuses, flexibility, personnel control)
- the management of trade union notification and consultation procedures (e.g. externalisations)
- the procedures of access to trade union rights (e.g. leave, meetings, proselytism)
- the avoidance of strikes and other conflicts

Company consultancy

- the choice of type of company, drawing up company by-laws, and fulfilment of the requirements for incorporation under the terms of general and specific laws
- consultancy on the actions of partners
- company transfers /acquisitions
- the transfer/acquisition of shareholdings
- company mergers, scissions, conferments and leases
- voluntary liquidation procedures

Business consultancy - Management control

We support the entrepreneur in the design and implementation of planning techniques, monitoring of management and business performance in order to improve the economic, financial and capital efficiency of the Company; in the implementation of management control and industrial accounting (analytical detection, by sector, of incomes and expenses of the Company); in establishing the budgetary control and the reporting system. We believe that the planning of activities (budgets and forecasts) is more and more an indispensable asset, as it allows the company to actively cope the risks of the future.

International taxation

 

Working abroad also means to properly plan the international tax burden, by creating corporate structures complying with the legal requirements and appropriate to the taxation of the individual countries where the Italian Company is present.
The international tax planning at both individual and corporate level and a correct choice of allocation of financial resources are essential today in an action of productive internationalization.
Our Studio is specialized in identifying the possible paths and optimal solutions aimed at optimizing the tax burden of the Company by assisting in the application of international laws, of treaties against double taxation, of local regulations and their evolution over time.
The team of experienced professionals in international tax law of our Studio, in collaboration with our network, provides services in the field of international taxation relative to direct taxes, VAT and other indirect taxes with the aim of providing integrated solutions for international tax planning (holding, trading companies, financial structures, etc.), complying with the legal and tax requirement of each foreign country, maximizing the opportunities offered by the laws of different countries.

Fiscal due diligence

Periodically or in particular situations (acquisitions and quotations), we verify the fiscal position of a company or group in relation to:
- the correct interpretation and application of the ordinary and extraordinary fiscal legislation in force
- the identification of risk areas
- the detection of potential liabilities
- adjustments to new regulations and the management of previous irregularities by exploiting the opportunities granted by the law

Company inspections and valuations

Defining the value of a company or a part of it is often a key moment when making decisions concerning ordinary and extraordinary financial operations.
Valuing a company is a complex process in which the final indication of a value is the expression and synthesis of the professionalism and experience of the valuers.
We assist client in determining the market value of a company, company branch or contract for various purposes, including:
- valuations as an independent expert or when required by the law;
- valuations for transactions in relation to mergers and acquisitions (M&A), the creation of joint ventures, financial restructuring, etc.;
- suitability judgements of values or prices established for capital operations.

Generational transition

The management of generational transitions is crucial and must be planned in advance in order to allow family businesses to compete successfully and flourish.
This is not only true when there are children who are willing and able to take over the helm, but also when heirless founders intend to guarantee the continuity of a company, or when a company employs second or third-generation family members.
Like the entry of new partners, the entry of a new generation requires a careful evaluation of the options and means available to facilitate the assumption of responsibility.
It also requires careful consideration of all of the legal and financial aspects relating to the change in ownership and the possible use of financial levers because generational transitions increasingly coincide with the redefinition of company strategy.
The process of governing generational transition needs to be planned and structured in advance. We help companies to do this by:
- identifying and measuring the entrepreneurial potential and aptitudes of descendents;
- preparing and supporting them when they join the Family Board and as they develop their knowledge and understanding of family assets;
- structuring the most efficient juridical supports to ensure a smooth transition.

Company appointments: directorships and auditorships

In addition to legally required functions, we have always interpreted company appointments as an important opportunity to exchange professional experiences with the aim of ensuring the increasingly better management and communication of company affairs.

Other activities

By means of our own trust and auditing company (DAEMAR Società Fiduciaria e di Revisione S.r.l.), we provide fiduciary services in the areas of financial and movable property, real estate, and estate aministration.
DAEMAR S.r.l. is authorised to undertake fiduciary and auditing activities by the Ministry of Economic Development, under the terms of Law No. 1966 of 23 November 1939 and Royal Decree No. 531 of 22 April 1940. Its Board of Directors consists of partners of Studio Villa & Villa
e Associati, all of whom are accountants and auditors.

Quotes

blockquote

A state has the right to demand the full payment of taxes when it does not establish them in an exorbitant extent; otherwise penalties may be written in the laws, but they do not respond to the common sense of justice, which rightly condemns not the so-called tax offense, but the barbarity of the excessive taxes and penalties.

 

Luigi Einaudi, Corriere della Sera, 11.05.1909

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Contacts

address

Studio Villa & Villa e Associati 
Via Fontana, 18
20122 Milano (MI) - Italy

phone

Telephone:
+39.02.76.08.21.1 r.a.
Telefax:

+39.02.76.08.21.28

email

e-mail

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