Ciani Partners | Tax Law Firm Milan

Tax Law

30 years of Tax & Law experience

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Ciani Partners | Avvocati Tributaristi Milano

Ciani Partners | Tax Law Firm | Milan

Tax lawyers in Milan

30 years of experience in Tax Law

Ciani Partners, a Tax Law Firm based in Milan, stands for excellence in domestic and international tax legal advice, as well as in assistance and defence before tax audit and assessment authorities, the Guardia di Finanza, the Italian Revenue Agency and collection authorities, and the tax courts, including the Supreme Court and supranational jurisdictions.

In a context where laws and regulations are constantly evolving, the lawyers of Ciani Partners are able to anticipate, interpret and respond to the emerging challenges of tax law. Our commitment goes beyond formal rigour; our tax law professionals provide highly specialised legal assistance and advice.

The methodology of Ciani Partners is based on a detailed analysis of the critical aspects of each case, verification of procedural compliance, and the definition of the most effective assistance strategy through the expertise, experience and synthesis skills of our professionals. Our work is aimed at ensuring the highest level of compliance with case law and advantageous solutions for our clients in tax disputes.

The strong reputation of Ciani Partners is built on a balance of expert practice, ethical integrity and the pursuit of professional excellence. Our tax lawyers are committed to exceeding clients’ expectations and setting new standards in tax legal advisory services.

Media

Our Media section is designed for those who want to better understand current tax issues in a simple and concrete way. Here you will find videos curated by our experts, addressing key issues such as regulatory news, strategies for optimising tax management and analyses of real situations. Each piece of content is created to offer practical and useful tools, both for companies and professionals, with particular attention to global dynamics and Italian specificities. Follow us to discover how to transform tax challenges into real growth opportunities.

Author: Avv. Fabio Ciani

Tax control framework and tax risk management for SMEs: what’s new

Source: We Wealth — Ask Talents

In this new episode of the column “Ask the Talents”, we continue analysing the latest developments introduced by the 2023 Tax Reform. Together with lawyer Fabio Ciani, name partner of the international tax law firm Ciani Partners, we explore in detail the implications of Legislative Decree No. 108 of 5 August, which contains supplementary and corrective provisions concerning the cooperative compliance regime, as well as the rationalisation and simplification of tax obligations. The regulation updates the cooperative compliance framework, offering new opportunities to companies that choose a collaborative approach with the tax authorities. As highlighted by lawyer Ciani, one of the main changes is the extension of the regime to SMEs, which were traditionally excluded. However, voluntary access requires these businesses to address complex organisational challenges, such as adopting a Tax Control Framework. This system imposes rigorous internal controls, enabling tax risks to be identified and communicated transparently. While compliance can strengthen corporate reputation, costs and the absence of benefits such as shorter tax audit timelines may discourage many companies. The interview also covers VAT management, including new obligations linked to declarations of intent, and transfer pricing, which remains a high-risk area for businesses engaged in international operations.

(Italian audio with subtitles)

Partners

A multidisciplinary team with deep experience in tax law, international taxation and complex advisory matters.

Adv. Fabio Ciani

Tax Lawyer | Cassation Attorney

Fabio Ciani, a tax lawyer, tax specialist and cassation attorney, has advised major companies for thirty years on tax and tax litigation matters. He founded and developed the tax department of a leading Italian law firm, where he served as of counsel for several years. He is the author of several books, tax codes and numerous publications, more than 200 in Italian and international tax journals, and frequently speaks at national and international conferences. He is regularly interviewed by mainstream newspapers including Repubblica, La Stampa, Corriere, Libero and L'Edicola del Sud. As part of his professional activity, he advises some of the most important Italian and foreign groups on tax advisory and tax litigation, often dealing with matters of particular complexity and value. He has also taken part in several parliamentary hearings on behalf of the Union of Tax Lawyers concerning reforms of the tax system.

Listed among the selected professionals in the Tax Dispute and Tax Finance categories.

MF Milano Finanza, Selected Professional Tax DisputeMF Milano Finanza, Selected Professional Tax Finance

Adv. Camilla Fino

Tax Lawyer | Of Counsel

Camilla Fino, a tax lawyer and tax specialist, graduated in Law with top marks in 1999 from the University of Bari. Admitted to the Bar in 2002 and registered with the Rome Bar Association, she obtained a Master's degree in Tax Law, Accounting and Tax Planning in 2001 from LUISS Management Business School. She has continuously carried out advisory work and domestic and international tax planning, gaining solid experience in tax matters over the years, with a particular focus on the taxation of individuals, especially in the area of international mobility. She developed these skills while working in the IES department, KPMG's International Executive Services practice, Studio Associato, Consulenza Legale e Tributaria, KPMG International Limited, one of the Big Four, where she served as Manager for several years.

Prof. Giuseppe Pio Macario

Certified Public Accountant and Lecturer | Of Counsel

He teaches International Management as well as Accounting and Bookkeeping at the University of Bari "Aldo Moro", and also teaches General Accounting, Business Economics and Organization at the Catholic University "Our Lady of Good Counsel" in Tirana. He is a Chartered Accountant and Statutory Auditor, Founder and Managing Director of Studio Audit & Management Macario® (1992) and Team Leader of the MjM® Network (2005). He serves as chairman and member of Boards of Statutory Auditors and Supervisory Bodies in companies, including NYSE-listed corporations, banks and local public entities, and previously acted as Auditor in Charge at a leading multinational audit firm (KPMG). He is President of the Scientific Committee and Director of the Centro Studi Unintermediari, a body recognized by the Italian Ministry of Economic Development, the Ministry of Education and the European Commission. He is also an international delegate and member of the AssoRetiPMI study center, a board advisor and a board member of domestic and international corporations. He is the author of various scientific and professional articles and essays.

Adv. Domenico Naio

Tax Lawyer | Associate

Domenico practices in the field of tax law, advising individuals and legal entities, managing relations between taxpayers and the tax authorities, and assisting clients in pre-litigation and litigation proceedings before the first- and second-instance Tax Justice Courts. After graduating in Law in 2014 from the University of Bari with top marks, with a thesis in European Union Law, he completed a second-level Master's degree in Tax Law at the prestigious Sole 24 Ore Business School in Milan and then qualified for the legal profession in 2021. He has gained significant experience in tax litigation, specializing in matters relating to international taxation and tax assistance. He has been part of Ciani Partners since 2016.

Services

We advise companies, private clients and international groups on complex tax, customs and cross-border matters.

Publications

From 2020 to 2026, our publications address complex issues across the legal and tax landscape, in a field shaped by constant change. Each volume is developed with precision to serve not only as a regulatory archive, but also as an analytical tool for companies, private clients and legal professionals.

Customs Code of VAT and Excise Duties 2026 — Cover

2026

Customs Code of VAT and Excise Duties

EU and domestic legislation

Edited by Fabio Ciani and Gabriele Damascelli

Publisher Pacini Giuridica

Customs Duties, VAT and Excise 2024 — Cover

2024

Customs Duties, VAT and Excise

Case law of the Court of Justice of the European Union

Edited by Fabio Ciani and Gabriele Damascelli

Publisher Giappichelli

Customs Duties, VAT and Excise 2023 — Cover

2023

Customs Duties, VAT and Excise

Case law of the Court of Justice of the European Union

Edited by Fabio Ciani and Gabriele Damascelli

Publisher Giappichelli

Press Review

This section collects key articles, commentary and interviews featuring Avv. Fabio Ciani on current tax and fiscal matters.

ADER Milan withdraws a payment request: Fabio Ciani secures a win

The intervention of the founder of Ciani Partners led the authority to withdraw the measure before the court’s decision, acknowledging its irregularity.

5 May 2026

Ciani Partners has ADER mortgage cancelled in Rome

By judgment dated 12 February 2026, the Court of Rome (Labour Section) annulled a mortgage registration by the Revenue Collection Agency on property held in a family asset fund, granting the appeal assisted by Avv. Fabio Ciani.

21 April 2026

Tax rulings: the real European dumping Italy does not practice

Flat tax: Italy is not a tax haven. A critical view of the alleged fiscal dumping attributed to Italy in relation to the special regime for “non‑domiciled residents”.

26 September 2025

Ciani obtains the cancellation of a major tax audit

Tax lawyer Fabio Ciani, name partner of Ciani Partners, secured the cancellation of a major tax audit.

26 September 2025

Fabio Ciani wins in Milan for innovative startup Promarket 11

The Tax Justice Court of Milan upheld the arguments of tax lawyer Fabio Ciani, founder of Ciani Partners, acting as counsel for Promarket 11.

23 July 2025

Gaming, reforms and technology accelerate the sector

There are many challenges, including the fight against illegal gambling.

23 June 2025

Tax payments: how to prepare for the 30 June deadlines

Tax payments by 30 June 2025: an operational guide to the key deadlines.

16 June 2025

Physical gold: asset protection and tax rules

Investment in physical gold – bars and coins – has returned to the spotlight in a period of great uncertainty on financial markets.

9 May 2025

Monitoring SMEs’ tax risk: introducing the tax control framework

The voluntary tax control framework for SMEs promotes cooperative compliance, modernising the relationship between tax authorities and taxpayers through more collaboration, transparency and informed management of tax risk.

7 January 2025

Ciani secures cancellation of MC3’s tax debts

Tax lawyer Fabio Ciani obtained from the Milan Provincial Directorate II the cancellation of the company MC3’s tax debts under the new strengthened mandatory self‑remedy (autotutela) procedure.

19 July 2024

Ciani: “Here is what changes with the reform of gifts and donations”

A positive reform because it introduces simplification measures, yet improvements are desirable regarding the taxation of indirect gifts.

10 May 2024

No tax amnesty: taxpayers should not celebrate, the rule on tax collection notices changes nothing

After five years, uncollected claims will not be cancelled but simply reassigned to the competent authority.

13 March 2024

Influencers and charity: a bespoke law on the way

Misleading communications: following the Government’s approval of the draft bill, discussion has moved to Parliament.

25 January 2024

Fabio Ciani and the creation of the Carelli Group

Tax lawyer Fabio Ciani assisted the Apulian company Carelli Distribuzione in its corporate reorganisation and the configuration of the so‑called “vertical group” structure.

17 January 2024

External res judicata may be raised ex officio

In proceedings before the Court of Cassation, the existence of an external res judicata, like an internal one, may be raised ex officio.

9 December 2023

The Court of Cassation rules on the tax agency’s use of external res judicata

Acting for an individual taxpayer, Avv. Fabio Ciani, founding partner of Ciani Partners, obtained from the Revenue Agency a so‑called “declaration of ineffectiveness”.

6 December 2023

Ciani Partners: new independent tax law boutique launches

The independent tax law boutique Ciani Partners has been inaugurated in Milan.

28 November 2023

Fabio Ciani founds Ciani Partners

The independent tax law boutique Ciani Partners has been inaugurated in Milan.

28 November 2023

Real estate allocated to shareholders: tax relief confirmed and renewed in the new Budget Law

The preferential regime has been reintroduced by the 2023 Budget Law.

16 October 2023

The Court of Cassation rules against the tax agency on VAT and IRAP penalties

On 7 June 2023 tax lawyer Fabio Ciani obtained from the Court of Cassation – Tax Section – a favourable ruling against the Revenue Agency on VAT and IRAP penalties.

20 June 2023

Tax crimes and undisclosed partnerships: Fabio Ciani wins before the Court of Cassation

A favourable ruling against the Revenue Agency on tax crimes, undisclosed partnerships and conflicts of jurisdiction (order no. 16144/2023).

19 June 2023

Businesses and the abolition of ACE: many questions remain

Reducing the tax burden is the key lens through which to view the reform of corporate income taxation.

22 May 2023

Voluntary disclosure: an innovative analytical approach

The reopening of voluntary disclosure is becoming an increasingly realistic scenario.

21 November 2022

Trusts: a sensitive tool that requires specialists

More than 1,300 companies have at least one trust as shareholder, in 80% of cases as the controlling shareholder.

18 November 2022

Tax shield will not be in the Budget Law but will arrive anyway: the only way is to replicate the Renzi model

The Government intends to introduce an amnesty next year for the repatriation of assets held abroad.

18 November 2022

ArtLaw: clear rules and stronger protection for artworks online

Issues of digital rights protection are moving into the Metaverse with NFTs and blockchain.

7 November 2022

Bringing back assets held abroad and putting them at the service of the country

There is growing speculation about a third edition of voluntary disclosure to regularise undeclared assets held abroad, following the schemes first introduced by the Renzi government.

9 October 2022

Business crises: professionals play a central role

The health emergency and the war are pushing companies and families to protect their capital.

19 September 2022

GM Leather S.p.A. lists on Euronext Growth Milan

Tax lawyer Fabio Ciani assisted Nexia Audirevi in the tax due diligence for the listing.

29 July 2022

Advisors on GM Leather’s listing on EGM

Tax lawyer Fabio Ciani assisted Nexia Audirevi in the tax due diligence for the listing.

14 July 2022

Influencers: how to stay online without missteps

In the absence of specific legislation, many law firms support leading social media figures.

11 July 2022

Wealth management: firms seek shields for assets

The health emergency and the war are pushing companies and families to protect their capital.

13 June 2022

The identity of the intra‑family group does not overturn tax principles

The Bari Provincial Tax Court rules on intra‑group taxation based on the autonomy of each tax period.

17 November 2021

Ciani wins before the Bari Tax Court for the Maffione Group

Judgment no. 1721/2021.

18 November 2021

Ciani Partners | Tax Law Firm Milan

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Ciani Partners | Tax Law Firm Milan

International Tax Law Firm

A hub for international taxation in Milan

Milan is a natural meeting point for companies, investors and professionals operating in one of Europe’s most dynamic economic environments. Milan was not chosen by chance: it is here that a high concentration of extraordinary transactions, corporate structuring projects and major tax disputes takes shape, and it is here that Ciani Partners has built solid relationships over time with institutions, regulatory bodies and professional counterparties. This deeply rooted presence translates into a concrete, timely and carefully calibrated response to the real needs of every mandate.


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