{"id":11931,"date":"2019-03-23T12:34:39","date_gmt":"2019-03-23T11:34:39","guid":{"rendered":"https:\/\/escalar.it\/?page_id=11931"},"modified":"2026-03-25T19:23:48","modified_gmt":"2026-03-25T18:23:48","slug":"gabriele-escalar","status":"publish","type":"page","link":"https:\/\/escalar.it\/en\/our-attorneys\/gabriele-escalar\/","title":{"rendered":"Gabriele Escalar"},"content":{"rendered":"<style type=\"text\/css\" data-type=\"vc_cmsms_shortcodes-custom-css\"><\/style><p>[vc_row css=&#8221;.vc_custom_1523972564928{padding-top: 70px !important;padding-bottom: 10px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1523972438973{margin-bottom: 0px !important;}&#8221;][vc_custom_heading text=&#8221;Gabriele Escalar&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1553340798463{margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221;][vc_custom_heading text=&#8221;Founder, Supreme Court Attorney&#8221; font_container=&#8221;tag:h2|font_size:16|text_align:left|color:%23b59b27&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1766422091596{margin-top: 0px !important;margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221;][\/vc_column][\/vc_row][vc_row gap=&#8221;35&#8243; css=&#8221;.vc_custom_1523976294937{margin-top: 0px !important;padding-top: 0px !important;padding-bottom: 30px !important;}&#8221;][vc_column width=&#8221;2\/3&#8243; css=&#8221;.vc_custom_1523972492860{margin-top: 0px !important;padding-top: 0px !important;}&#8221;][vc_single_image image=&#8221;10058&#8243; img_size=&#8221;full&#8221;][vc_column_text]He practices the profession of attorney with a team of talented professional at the law and tax firm Escalar e Associati, which he founded.<\/p>\n<p>He provides tax advice, assistance to taxpayers in tax inquiries, tax audits, and tax settlement procedures, as well as in proceedings before the Tax Courts, the Court of Cassation, and other national and European Supreme Courts regarding direct and indirect taxation of companies, groups, and entities, including non-commercial entities, financial and insurance taxation, taxation of digital products, international taxation, taxation of extraordinary transactions, VAT, excise duties on energy products, customs duties, anti-dumping duties, tax credits, and matters relating to tax evasion and abuse of law.<\/p>\n<h4>Professional appointments and awards<\/h4>\n<p>Since 2025 he is Member of AIAF (Italian Association of Financial Analysts).<\/p>\n<p>In 2002 he was ranked first in the ranking of the best Italian tax advisors in tax dispute matters drawn up by the newspaper Italia Oggi.<\/p>\n<p>Since 2022 he is Member of the Association of tax experts \u201cLaboratorio Fiscale\u201d.<\/p>\n<p>Since 2012 he is Member of the board of auditors of the Italian Banking, Insurance and Finance Federation (FEBAF).<\/p>\n<p>Since 2003 he is Member of International Taxation Commission of the Order of Chartered Accountants of Rome.<\/p>\n<p>He has been Member of the OIC Committee for coordination of tax legislation with the IAS\/IFRS accounting standards.<\/p>\n<p>From 2011 to 2017 he has been Member of the Board of OIC (Italian Accounting Organization).<\/p>\n<p>He has been Member of the Commission on Rules of Conduct for the common interpretation of tax law of the ADC (Association of Chartered Accountants).<\/p>\n<p>He has been Member of the Tax Barriers Business Advisory Group or &#8220;T-BAG&#8221;, formed by the European Commission under the CESAME 2 Group.<\/p>\n<p>He has been Member of the joint work group &#8220;<em>Improving Procedures for Tax Relief<\/em>&#8221; formed by the European Commission and the OECD.<\/p>\n<p>In 2007 he has been Member of the Technical Committee of the Italian Financial Markets of the Ministry of Economy and Finance.<\/p>\n<p>In 2005 he has been Member of the Clearing and Settlement Fiscal Compliance Experts&#8217; Group established by the General Directorate for Markets of the EU Commission.<\/p>\n<p>He has been tax advisor of Assogestioni (Italian Association of Mutual Funds).<\/p>\n<p>In 1997, he took part in the drafting of the legislative decrees revising the taxation system of financial income as a member of the Commission established by the Minister of Finance.<\/p>\n<p>In 1993, he took part in the working group that, on behalf of the CNEL, prepared a proposal to revise the legislation on the taxation of financial income as part of the &#8220;Ordered Tax Project&#8221;.<\/p>\n<p>He was a member of the Study Commission appointed by CONSOB to study the reform of the taxation of stock market contracts.<\/p>\n<p>He was a partner until its dissolution in 2019 of the firm founded by Prof. Franco Gallo, former President of the Constitutional Court.<\/p>\n<p>From 1986 to 1998 he worked at ASSONIME, the Association of Italian Joint Stock Companies, in the fields of direct and international taxation.<\/p>\n<h4>Teaching appointments<\/h4>\n<p>From the 2003\/2004 academic year to the current academic year he has been a contract lecturer of tax law at the LUISS University of Rome.<\/p>\n<p>He has been lecturer at the Scuola Superiore della Pubblica Amministrazione, the Master&#8217;s in Tax Law of the LUISS School of Management and the Professional training school of the Order of Chartered Accountants of Rome.<\/p>\n<p>He has been speaker at over 200 conferences and seminars on corporate taxation, international taxation, the taxation of financial, insurance, and social security instruments, and anti-tax avoidance legislation.<\/p>\n<h4>Education<\/h4>\n<p>From 1990 to 1991: Third Course of Advanced Studies for the Training of Legislative Consultants held by ISLE, the Institute for Documentation and Legislative Studies.<\/p>\n<p>In 1985: Degree in Law with a grade of 110, with honours, with a thesis on &#8220;Tax crime related to direct taxes&#8221;.<\/p>\n<h4>Pubblications<\/h4>\n<p>He is author of the following publications:<\/p>\n<ol>\n<li><em>L&#8217;elemento oggettivo del reato previsto dall&#8217;art.4, n.7, della legge n.516, Rass. Trib. I, 1987, p.15 e ss.; <\/em><\/li>\n<li><em>Il reato di omessa dichiarazione del sostituto d&#8217;imposta, Riv. Pen. Econ. 1990, p. 223 e ss.; <\/em><\/li>\n<li><em>Il reato di falsa certificazione del sostituto d&#8217;imposta, Riv. Pen. Econ. 1991, p.371 e ss.; <\/em><\/li>\n<li><em>Il reato di falsa indicazione dei percipienti, Riv. Pen. Econ. 1991, p. 156 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/le-formalita-estrinseche-di-tenuta-del-libro-giornale\/11357\/\">Le formalit\u00e0 estrinseche di tenuta del libro giornale<\/a>, Riv. Dir. Trib. 1992, I, p.p. 45 &#8211; 54; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/la-nuova-disciplina-dellobbligo-di-vidimazione-annuale-del-libro-giornale\/11359\/\">La nuova disciplina dell&#8217;obbligo di vidimazione annuale del libro giornale<\/a>, Riv. Dir. Trib. 1992, I, p.p. 93 &#8211; 108; <\/em><\/li>\n<li><em>Il regime impositivo dei differenziali derivanti dal contratto di riporto ai fini delle imposte sui redditi, Riv. Dir. Trib. 1993, I, p.p. 299 &#8211; 343; <\/em><\/li>\n<li><em>Il concetto di possesso dei redditi e l&#8217;imputazione dei frutti nel contratto di riporto, Riv. Dir. Trib., 1994, I, p.p. 19 &#8211; 66; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-rimborso-di-imposte-a-soci-non-residenti-tra-normativa-madri-e-figlie-e-accordi-bilaterali\/11361\/\">Il rimborso di imposte a soci non residenti tra normativa &#8220;madri e figlie&#8221; e accordi bilaterali<\/a>, Rass. Trib. 1995, I, p.p. 66-82; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/monitoraggio-fiscale-e-dichiarazione-delle-attivita-estere-di-natura-finanziaria-e-degli-investimenti-allestero\/11365\/\">Monitoraggio fiscale e dichiarazione delle attivit\u00e0 estere di natura finanziaria e degli investimenti all&#8217;estero<\/a>, Rass. Trib. 1995, I, p.p. 840-864; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/problemi-connessi-allapplicazione-della-normativa-madri-e-figlie-e-ai-cosiddetti-dividendi-in-entrata\/11370\/\">Problemi connessi all&#8217;applicazione della normativa madri e figlie e ai cosiddetti dividendi in entrata<\/a>, Rass. Trib. 1995, I, p.p. 1407-1434; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/contributo-allo-studio-della-nozione-di-reddito-di-capitale\/11374\/\">Contributo allo studio della nozione di reddito di capitale<\/a>, Rass. Trib. 1997, I, p.p. 285-325; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/imposta-sul-patrimonio-netto-delle-imprese\/11388\/\">Voce Imposta sul patrimonio netto delle imprese<\/a>, Enciclopedia Giuridica Treccani; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-riordino-della-tassazione-dei-redditi-diversi-di-natura-finanziaria\/11393\/\">Il riordino della tassazione dei redditi diversi di natura finanziaria<\/a>, Commento agli interventi di riforma tributaria, Padova 1999, pp. 547-655; <\/em><\/li>\n<li><em>Alcune brevi annotazioni sulla decorrenza del nuovo regime fiscale dei contratti assicurativi, Rivista della previdenza pubblica e privata, pp. 239-250; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-nuovo-regime-di-tassazione-degli-utili-da-partecipazione-e-dei-proventi-equiparati-nel-decreto-legislativo-di-riforma-dellimposizione-sul-reddito-delle-societa\/11395\/\">Il nuovo regime di tassazione degli utili da partecipazione e dei proventi equiparati nel decreto legislativo di \u201criforma dell\u2019imposizione sul reddito delle societ\u00e0\u201d<\/a>, Rass. Trib, I, 2003 p.p. 1924-1985; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/esclusa-la-diretta-efficacia-dellabuso-del-diritto-per-le-imposte-dirette\/11304\/\">Esclusa la diretta efficacia dell\u2019abuso del diritto per le imposte dirette<\/a>, Corr. Trib. 2009, p. 699 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/dubbi-di-costituzionalita-sul-regime-degli-interessi-passivi-per-banche-ed-assicurazioni\/11326\/\">Dubbi di costituzionalit\u00e0 sul regime degli interessi passivi per banche ed assicurazioni<\/a>, Corr. Trib. 2009, p. 1283 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/gli-oneri-finanziari-soggetti-ai-nuovi-limiti-di-deducibilita-dallimponibile-ires-ed-irap\/11334\/\">Gli oneri finanziari soggetti ai nuovi limiti di deducibilit\u00e0 dall\u2019imponibile IRES ed IRAP<\/a>, Corr. Trib. 2009, p. 1664 e ss; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/i-limiti-alla-deduzione-della-nullita-dei-negozi-per-frode-alla-legge-tributaria\/11258\/\">I limiti alla deduzione della nullit\u00e0 dei negozi per frode alla legge tributaria<\/a>, Corr. Trib. 2010, p. 1603 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/le-iniziative-della-commissione-ue-sulle-procedure-di-sgravio-dimposta\/11215\/\">Le iniziative della Commissione UE sulle procedure di sgravio d\u2019imposta<\/a>, Corr. Trib. 2010, p.3575 e ss.; <\/em><\/li>\n<li><em>A.A.V.V. Commentario breve alle leggi tributarie, I redditi diversi, Padova 2010, p.p.336-372; <\/em><\/li>\n<li><em>A.A.V.V. La Fiscalit\u00e0 delle societ\u00e0 IAS\/IFRS, Il regime fiscale di azioni, quote e strumenti similari per le societ\u00e0 IAS adopter, Milanofiori Assago 2011, p.p. 187-225; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/un-caso-esemplare-di-trasformazione-indebita-del-divieto-di-abuso-del-diritto-in-norma-impositiva-in-bianco\/11212\/\">Un caso esemplare di trasformazione indebita del divieto di abuso del diritto, in norma impositiva in bianco<\/a>, Corr. Trib. 2012, p. 1670 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/lindebita-riesumazione-del-concorso-dei-consulenti-negli-illeciti-tributari-imputabili-a-persone-giuridiche\/11188\/\">L\u2019indebita riesumazione del concorso dei consulenti negli illeciti tributari imputabili a persone giuridiche<\/a>, Corr. Trib. 2012 p. 2289 e ss.; <\/em><\/li>\n<li><em>Sui costi da reato troppe sanzioni non fanno giustizia, Il Sole 24 Ore 2 settembre 2012; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/indebita-trasformazione-del-divieto-di-abuso-del-diritto-in-divieto-di-scelta-del-regime-fiscale-meno-oneroso\/11168\/\">L\u2019indebita trasformazione del divieto di abuso del diritto in divieto di scelta del regime fiscale meno oneroso<\/a>, Corr. Trib. 2012 p. 2707 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/le-modalita-di-prova-delle-esimenti-del-divieto-di-deduzione-dei-costi-black-list\/11131\/\">Le modalit\u00e0 di prova delle esimenti del divieto di deduzione dei costi \u00abblack list\u00bb<\/a>, Corr. Trib. 2013, p.1656 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-nuovo-delitto-di-infedele-dichiarazione-e-irrilevanza-penale-dellelusione\/9353\/\">Nuovo delitto di infedele dichiarazione e irrilevanza penale dell&#8217;elusione<\/a>, in Corriere Tributario, Corr. Trib. 2016, p. 1215 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/compatibilita-comunitaria-delle-imposte-indirette-sul-conferimento-di-azienda-e-successiva-vendita-di-partecipazione\/9522\/\">Compatibilit\u00e0 comunitaria delle imposte indirette sul conferimento di azienda e successiva vendita di partecipazione<\/a>, Corr. Trib. 2016, p. 2268 e ss.;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-regime-dimposizione-dei-redditi-dei-contratti-di-assicurazione-unit-e-index-linked\/9525\/\">Il regime di imposizione dei redditi dei contratti unit ed index linked<\/a>, Corr. Trib. 2017, p. 2517 e ss.;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/la-nuova-definizione-ocse-di-effettivo-beneficiario\/9341\/\">La nuova definizione OCSE di effettivo beneficiario<\/a>, Corr. Trib. 2017, p. 3685 e ss.;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-nuovo-art-20-del-t-u-r-e-lindebita-riqualificazione-delle-cessioni-di-partecipazioni-in-cessioni-dazienda\/9344\/\">Il nuovo art. 20 del T.U.R. e l\u2019indebita riqualificazione delle cessioni di partecipazioni in cessioni di azienda<\/a>, Corr. Trib. 2018 p. 731 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/per-lapplicabilita-dellesenzione-da-iva-alle-attivita-di-coassicuratrice-delegataria\/9527\/\">Per l\u2019applicabilit\u00e0 dell\u2019esenzione da IVA alle attivit\u00e0 di coassicuratrice delegataria<\/a> Corr. Trib. 2018, p. 2995 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-regime-fiscale-di-azioni-quote-e-strumenti-similari-per-le-societa-ias-adopter\/11293\/\">Il regime fiscale di azioni, quote e strumenti similari per le societ\u00e0 IAS adopter<\/a>, A.A. V.V. La fiscalit\u00e0 delle societ\u00e0 IAS\/IFRS, Milano 2018;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/per-una-rilettura-critica-della-nozione-unionale-di-abuso-del-diritto-fiscale\/9214\/\">Per una rilettura critica della nozione unionale di abuso del diritto fiscale<\/a>, Corr. Trib. 2019, p. 291 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/rilievi-esterovestizione-societa-unionali\/9769\/\">Criticit\u00e0 dei rilievi di esterovestizione di societ\u00e0 unionali<\/a>, Corr. Trib. 2019, p. 1074 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/rettifiche-dei-prezzi-di-trasferimento-contrasto-dellabuso-ed-esimente-delle-valide-ragioni-commerciali\/10186\/\">Rettifiche dei prezzi di trasferimento, contrasto dell\u2019abuso ed esimente delle valide ragioni commerciali<\/a>, Corr. Trib. 2020, p. 861 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/imposta-registro-nuovo-art-20-tur-corte-costituzionale-n-158-2020-operazioni-straordinarie-pregresse-e-future\/10300\/\">La lettura della Corte costituzionale dell\u2019art. 20 T.U.R. e il suo impatto sulle vecchie e nuove operazioni<\/a>, Corr. Trib. 2021, p. 215 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/lincompatibilita-ue-dellestensione-del-regime-iva-del-margine-alle-spese-non-addebitate-dai-fornitori\/10339\/\">L\u2019incompatibilit\u00e0 UE dell\u2019estensione del regime IVA del margine alle spese non addebitate dai \u201cfornitori\u201d<\/a>, Corr. Trib. 2021, p. 346 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/regime-ires-di-dividendi-e-plusvalenze-delle-partecipazioni-nella-banca-ditalia\/10555\/\">Regime IRES di dividendi e plusvalenze delle partecipazioni nella Banca d\u2019Italia<\/a>, Il Fisco 2021, p. 3120 e ss.;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-regime-fiscale-dei-redditi-delle-criptovalute-conseguiti-dai-privati\/10547\/\">Il regime fiscale dei redditi delle criptovalute conseguiti dai privati<\/a>, Corr. Trib. 2021, p. 835 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/il-regime-iva-delle-somme-pagate-sulla-base-di-transazioni\/10602\/\">Il regime IVA delle somme pagate sulla base di transazioni<\/a>, Corr. Trib. 2021, p. 964 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/i-servizi-digitali-finanziari-esclusi\/11346\/\">I servizi digitali finanziari esclusi<\/a> in \u201cL\u2019imposta sui servizi digitali\u201d, a cura di Eugenio della Valle e Guglielmo Fransoni, CEDAM, 2021;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/le-opportunita-della-nuova-map-ue\/11236\/\">Le opportunit\u00e0 della nuova MAP UE<\/a>, Corr. Trib. 2021, pag. 1083 e ss.<\/em>;<\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/i-rischi-di-doppia-imposizione-generati-dal-pillar-1\/10753\/\">I rischi di doppia imposizione generati dal Pillar 1<\/a>, Corr. Trib. 2022, p. 446 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/pubblicato-sul-corriere-tributario-articolo-sulla-responsabilita-dei-cessionari-per-lutilizzo-dei-bonus-edilizi\/10802\/\">La responsabilit\u00e0 dei cessionari per l&#8217;utilizzo dei bonus edilizi<\/a>, Corr. Trib. 2022, p. 777 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/laliquota-dellimposta-sulle-assicurazioni-applicabile-su-polizze-cqs-e-cpi\/10895\/\">L\u2019Aliquota dell\u2019imposta sulle assicurazioni applicabile su polizze CQS e CPI<\/a>, Corr. Trib. 2023, p. 91 e ss; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/la-fiscalita-diretta-degli-nft-per-i-privati\/11282\/\">La fiscalit\u00e0 diretta degli NFT per i privati<\/a>, Corr. Trib. 2023, p. 689 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/dubbi-di-costituzionalita-dellimposta-straordinaria-sul-margine-di-interesse-delle-banche\/11444\/\">Dubbi di costituzionalit\u00e0 dell\u2019imposta straordinaria sul margine di interesse delle banche<\/a>, Il fisco 36\/2023, pagg. 3367 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/la-qualificazione-fiscale-degli-strumenti-finanziari-partecipativi\/11596\/\">La qualificazione fiscale degli strumenti finanziari partecipativi<\/a>, Corr. Trib. 1\/2024, p. 68 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/la-fiscalita-per-i-privati-di-strumenti-finanziari-digitali-e-security-token\/11602\/\">La fiscalit\u00e0 per i privati di strumenti finanziari digitali e security token<\/a>, Corr. Trib. 4\/2024, pag. 388 e ss.; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/la-difesa-dei-cessionari-di-bonus-fiscali-edilizi-da-azioni-di-recupero-e-sequestro\/11644\/\">La difesa dei cessionari di bonus fiscali edilizi da azioni di recupero e sequestro<\/a>, Corr. Trib. 7\/2024, p. 645 e ss; <\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/le-operazioni-accessorie-escluse-dal-pro-rata-di-detraibilita-delliva\/11696\/\">Le operazioni accessorie escluse dal pro-rata di detraibilit\u00e0 dell\u2019IVA<\/a><\/em>, <em>Corr. Trib. 1\/2025, p. 18 e ss<\/em>.;<\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/monitoraggio-fiscale-e-imprese-di-assicurazione-estere-stabilite-senza-succursale\/11741\/\">Monitoraggio fiscale e imprese di assicurazione estere stabilite senza succursale<\/a>, Corr. Trib. 5\/2025, p. 450 e ss.;<\/em><\/li>\n<li><em><a href=\"https:\/\/escalar.it\/pubblicazioni\/sentenza-italgomme-e-legittimita-degli-atti-impositivi\/12176\/\">Sentenza Italgomme e legittimit\u00e0 degli atti impositivi<\/a>, Corr. Trib. 10\/2025, p. 840 e ss.<\/em><\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1484053228560{padding-left: 20px !important;}&#8221;][vc_row_inner css=&#8221;.vc_custom_1553283706654{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-bottom: 15px !important;border-left-color: #e0e0e0 !important;border-left-style: solid !important;border-right-color: #e0e0e0 !important;border-right-style: solid !important;border-top-color: #e0e0e0 !important;border-top-style: solid !important;border-bottom-color: #e0e0e0 !important;border-bottom-style: solid !important;}&#8221;][vc_column_inner css=&#8221;.vc_custom_1524032408983{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;padding-top: 40px !important;padding-right: 28px !important;padding-bottom: 0px !important;padding-left: 32px !important;}&#8221;][vc_custom_heading text=&#8221;Contact details&#8221; font_container=&#8221;tag:h3|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1553283922616{margin-bottom: 5px !important;padding-bottom: 10px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1554044267370{margin-bottom: 20px !important;padding-bottom: 0px !important;}&#8221;]You can contact Gabriele Escalar directly at the following contact details[\/vc_column_text][cmsms_icon_box icon=&#8221;Theme-Default-Icons-mail-3&#8243; subtitle_tag=&#8221;p&#8221; uniqid=&#8221;cmsms_shcd_5ca0d658205442_64404705&#8243; custom_typography=&#8221;true&#8221; box_settings=&#8221;true&#8221; subtitle=&#8221;escalar@escalar.it&#8221; icon_color=&#8221;#b59b27&#8243; icon_bg_color=&#8221;#ffffff&#8221; icon_bd_color=&#8221;#ffffff&#8221; icon_size=&#8221;20&#8243; icon_padding=&#8221;5&#8243; icon_gap=&#8221;5&#8243; css=&#8221;.vc_custom_1554044521176{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;}&#8221;][cmsms_icon_box icon=&#8221;Theme-Default-Icons-location-3&#8243; 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css=&#8221;.vc_custom_1554044597174{margin-top: 0px !important;margin-right: 0px !important;margin-bottom: 0px !important;margin-left: 0px !important;}&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner][vc_custom_heading text=&#8221;Areas of Specialization&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1553440888107{margin-bottom: 20px !important;padding-bottom: 0px !important;}&#8221;][vc_basic_grid post_type=&#8221;project&#8221; max_items=&#8221;4&#8243; element_width=&#8221;12&#8243; gap=&#8221;20&#8243; orderby=&#8221;rand&#8221; item=&#8221;2249&#8243; grid_id=&#8221;vc_gid:1774462959890-48a9f11b-f2bf-0&#8243; exclude=&#8221;2726&#8243; taxonomies=&#8221;38&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1554044835296{border-top-width: 1px !important;padding-top: 40px !important;padding-bottom: 25px !important;background-color: #fbfbfb !important;border-top-color: #e0e0e0 !important;border-top-style: solid !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;Direct e-mail Contact&#8221; 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