{"id":755,"date":"2021-02-04T17:09:51","date_gmt":"2021-02-04T16:09:51","guid":{"rendered":"https:\/\/pbf.tax\/professionals\/enrico-fossa\/"},"modified":"2024-12-16T18:59:35","modified_gmt":"2024-12-16T17:59:35","slug":"enrico-fossa","status":"publish","type":"page","link":"https:\/\/pbf.tax\/en\/professionals\/enrico-fossa\/","title":{"rendered":"Enrico Fossa"},"content":{"rendered":"<div id=\"cs-content\" class=\"cs-content\"><div class=\"x-section e755-1 mkz-0 mkz-1\"><div class=\"x-bg\" aria-hidden=\"true\"><div class=\"x-bg-layer-lower-image\" data-x-element-bg-layer=\"{&quot;parallaxSize&quot;:&quot;150%&quot;,&quot;parallaxDir&quot;:&quot;v&quot;,&quot;parallaxRev&quot;:false}\" style=\" background-image: url(https:\/\/pbf.tax\/wp-content\/uploads\/2021\/02\/header-Enrico-FOSSA_pbftax-scaled.jpg); background-repeat: no-repeat; background-position: center 45%; background-size: cover;\"><\/div><div class=\"x-bg-layer-upper-color\" style=\" background-color: rgba(255, 255, 255, 0.5);\"><\/div><\/div><div class=\"x-row e755-2 mkz-3 mkz-4\"><div class=\"x-row-inner\"><div class=\"x-col e755-3 mkz-6 mkz-7 mkz-8 mkz-9 mkz-a crop\"><span class=\"x-image e755-4 mkz-d crop\"><img src=\"https:\/\/pbf.tax\/wp-content\/uploads\/2021\/01\/ENRICO_FOSSA_075.jpg\" width=\"960\" height=\"640\" alt=\"Image\" loading=\"lazy\"><\/span><\/div><div class=\"x-col e755-5 mkz-6 mkz-9 mkz-a mkz-b mkz-c\"><div class=\"x-text x-text-headline e755-6 mkz-e mkz-f\"><div class=\"x-text-content\"><div class=\"x-text-content-text\"><h1 class=\"x-text-content-text-primary\">Enrico Fossa<\/h1><span class=\"x-text-content-text-subheadline\"><span style=\"font-weight:400\">Partner<\/span><br>\nChartered Accountant and Legal Auditor<\/span><\/div><\/div><\/div><blockquote class=\"x-quote e755-7 mkz-h\"><div class=\"x-quote-content\"><div class=\"x-quote-text\"><p style=\"text-align: justify;\">\"Constant and meticulous professional updating to defend the rights of those assisted against authorities and against any abuse\"<\/p><\/div><\/div><\/blockquote><a class=\"x-anchor x-anchor-button has-graphic e755-8 mkz-i mkz-j\" tabindex=\"0\" href=\"tel:+390248000409\" target=\"_blank\"><div class=\"x-anchor-content\"><span class=\"x-graphic\" aria-hidden=\"true\"><i class=\"x-icon x-graphic-child x-graphic-icon x-graphic-primary\" aria-hidden=\"true\" data-x-icon-s=\"&#xf879;\"><\/i><\/span><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\" data-x-single-anim=\"x-slide-left\">+39 02 4800 0409<\/span><\/div><\/div><\/a><a class=\"x-anchor x-anchor-button has-graphic e755-9 mkz-i mkz-j\" tabindex=\"0\" href=\"mailto:enrico.fossa@pbf.tax\" target=\"_blank\"><div class=\"x-anchor-content\"><span class=\"x-graphic\" aria-hidden=\"true\"><i class=\"x-icon x-graphic-child x-graphic-icon x-graphic-primary\" aria-hidden=\"true\" data-x-icon-s=\"&#xf674;\"><\/i><\/span><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\" data-x-single-anim=\"x-slide-left\">enrico.fossa@pbf.tax<\/span><\/div><\/div><\/a><a class=\"x-anchor x-anchor-button has-graphic e755-10 mkz-i mkz-k\" tabindex=\"0\" href=\"https:\/\/www.linkedin.com\/in\/enrico-fossa-bb03345\/\" target=\"_blank\"><div class=\"x-anchor-content\"><span class=\"x-graphic\" aria-hidden=\"true\"><i class=\"x-icon x-graphic-child x-graphic-icon x-graphic-primary\" aria-hidden=\"true\" data-x-icon-b=\"&#xf08c;\"><\/i><\/span><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\" data-x-single-anim=\"x-slide-left\">See my profile<\/span><\/div><\/div><\/a><\/div><\/div><\/div><\/div><div class=\"x-section e755-11 mkz-0 mkz-2\"><div class=\"x-row e755-12 mkz-3 mkz-5\"><div class=\"x-row-inner\"><div class=\"x-col e755-13 mkz-a\"><div class=\"x-text e755-14 mkz-l mkz-m\"><p style=\"text-align: justify;\">Enrico Fossa has been a Co-Founding Partner since 2014 and a Name Partner since 2021. He is primarily involved in tax and corporate consulting, predominantly for multinational groups. He assists clients on a day-to-day basis and focuses mainly on<\/p>\n<ul style=\"text-align: justify;\">\n<li>direct and indirect taxation, particularly in connection with the international aspects also of value added tax, the implementation of EU treaties and directives against double taxation, transfer pricing and agreements with Tax Authorities like APA and MAP, as well as the assessment of intangibles also targeted to the Patent Box;<\/li>\n<li>tax litigation at any stage and level of case, including before the Supreme Court of Cassation, by directing the defense supported by the defense lawyer before the Supreme Court, starting from the activities prior to the tax litigation during the tax audits, and also of the so-called measures to avoid tax litigation, like the audit with agreement and the settlement in court, with the representation of the Client at the Revenue Office and before the referred Tax Commission. He has been participating in the activities of the Litigation Commission of O.D.C.EC. Milano since 2012 and has been a member of ADT - Cultural Association of the school for tax defending counsels established by Cesare Glendi since 2018;<\/li>\n<li>business law, resolutions by Boards of Directors and meetings, corporate and business startups contracts, with the preparation of shareholders&rsquo; agreements and extraordinary transactions, linked business assessments and coordination of notarial activities.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Since 2003, he has been a member of the Board of Statutory Auditors in companies belonging to leading international groups. More recently, he was selected by the Management Committee of Assogestioni as an elected member on the minority lists of listed issuers.<\/p>\n<p style=\"text-align: justify;\">He began his independent professional career in the field of judicial technical consulting and then collaborated from 1998 with leading firms, correspondents of international networks of major audit firms, gaining experience in consulting for multinational companies.<\/p>\n<p style=\"text-align: justify;\">Since 2000, he has published professional articles on tax and corporate matters, particularly with the editorial staff of IlSole24Ore.<\/p><\/div><div class=\"x-acc e755-15 mkz-o\" role=\"tablist\" id=\"x-acc-e755-15\"><div class=\"e755-16 x-acc-item\"><button id=\"tab-e755-16\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e755-16\" data-x-toggle=\"collapse\" data-x-toggleable=\"e755-16\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\">&#x25b8;<\/span><span class=\"x-acc-header-text\">Track Record<\/span><\/span><\/button><div id=\"panel-e755-16\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e755-16\" data-x-toggleable=\"e755-16\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><p>Continuous assistance is provided to a leading Italian group in the leasing of goods for financial leasing in all tax-related matters concerning financial leasing, as well as in the preparation of tax opinions. <\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nLeasing\n<\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/tax-advice\/\">TAX ADVICE<\/a><\/p>\n<p>________________________________________<\/p>\n<p>Assistance is provided to a leading dairy group by offering: (i) Consultancy during the ordinary business activities; (ii) Consultancy in implementing new projects (IVA Group); (iii) Consultancy during negotiation with Tax Authorities to minimize future international double taxation connected to transfer pricing disputes. <\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nDairy\n<\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/tax-advice\/\">TAX ADVICE<\/a><\/p>\n<p>________________________________________<\/p>\n\n<p> Assistance to four multinational groups in tax litigation related to the assessment of omitted withholding taxes due to disputes regarding \"beneficial ownership.\"<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nVarious industries<\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/tax-litigation\/\">TAX LITIGATION<\/a><\/p>\n\n<p>________________________________________<\/p>\n<p> Assistance in tax litigation concerning transfer pricing for an Italian company belonging to a world-leading American group in the \"power tools\" sector.<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nPower Tools\n<\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/tax-litigation\/\">TAX LITIGATION<\/a><\/p>\n\n<p>________________________________________<\/p>\n\n<p> Assistance in tax disputes, both at the national and local level, before Italian tax commissions for all stages of the judicial process, including assistance in preparing the defense before the Court of Cassation, for a leading Italian group in the leasing of goods sector.<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nLeasing\n<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/tax-litigation\/\">TAX LITIGATION<\/a><\/p>\n\n\n<p>________________________________________<\/p>\n\n<p> Assistance in the review of litigation regarding double taxation treaties and in the application for preliminary reference to the European Court of Justice, as well as reporting violations of EU regulations to the European Commission for a leading global pharmaceutical group, in collaboration with a prominent Italian professor of civil procedural law.p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nPharmaceutical<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/tax-litigation\/\">TAX LITIGATION<\/a><\/p>\n<p>________________________________________<\/p>\n\n<p> Assistance to the Italian subsidiary of a well-known multinational group in the food sector in defining its transfer pricing policy and determining the allocable income in the event of assessments through the establishment of multiple Mutual Agreement Procedure (MAP) procedures.<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nFood<\/p>\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/international-taxation\/\">INTERNATIONAL TAXATION<\/a><\/p>\n\n<p>________________________________________<\/p>\n\n<p> Assistance to a leading Asian group in the Consumer Electronics sector in (i) negotiation with Tax Authorities, (ii) subsequent tax litigation phase, and (iii) to minimize future international double taxation related to transfer pricing disputes, in the subsequent representation for negotiation and activation of a unilateral agreement (\"APA\") with tax authorities.<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nConsumer Electronics\n<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/relationships-with-tax-authorities\/\">RELATIONSHIP WITH TAX AUTORITIES<\/a><\/p>\n\n<p>________________________________________<\/p>\n\n<p> \nAssistance to a leading Italian group in the production of industrial machinery and automated logistics systems in representing for the negotiation and activation of a Patent Box agreement.<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Industry<\/span><\/strong><br \/>\nIndustrial automation\n<\/p>\n\n<p><strong><span style=\"color: #9b2c3a;\">Practice Area<\/span><\/strong><br \/>\n<a href=\"https:\/\/pbf.tax\/en\/practice-areas\/relationships-with-tax-authorities\/\">RELATIONSHIP WITH TAX AUTORITIES<\/a><\/p>\n\n<p>________________________________________<\/p>\n<\/div><\/div><\/div><div class=\"e755-17 x-acc-item\"><button id=\"tab-e755-17\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e755-17\" data-x-toggle=\"collapse\" data-x-toggleable=\"e755-17\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\">&#x25b8;<\/span><span class=\"x-acc-header-text\">News<\/span><\/span><\/button><div id=\"panel-e755-17\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e755-17\" data-x-toggleable=\"e755-17\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><pre><div class=\"feedzy-rss feedzy-1ec98a55830cd4d36ad87dafc613fff7\"><div class=\"rss_header\"><h2><a href=\"https:\/\/pbf.tax\/\" class=\"rss_title\" rel=\"noopener\">Enrico Fossa | Paroli Fossa e Associati<\/a> <span class=\"rss_description\"> Studio Legale e Tributario<\/span><\/h2><\/div><ul><li  style=\"padding: 15px 0 25px\" class=\"rss_item\"><span class=\"title\"><a href=\"https:\/\/pbf.tax\/2024\/03\/13\/energia-24-piano-di-transizione-5-0-per-le-imprese-arriva-il-credito-di-imposta\/\" target=\"_blank\" rel=\" noopener\">Energia 24 \u2013 Piano di transizione 5.0: Per le imprese arriva il credito di imposta<\/a><\/span><div class=\"rss_content\" style=\"\"><\/div><\/li><li  style=\"padding: 15px 0 25px\" class=\"rss_item\"><span class=\"title\"><a href=\"https:\/\/pbf.tax\/2024\/02\/21\/il-sole-24-ore-norme-tributi-plus-diritto-locchio-della-legge-di-bilancio-sul-settore-del-real-estate\/\" target=\"_blank\" rel=\" noopener\">Il Sole 24 Ore \u2013 Norme & Tributi Plus Diritto \u2013 L\u2019occhio della Legge di bilancio sul settore del Real Estate<\/a><\/span><div class=\"rss_content\" style=\"\"><\/div><\/li><li  style=\"padding: 15px 0 25px\" class=\"rss_item\"><span class=\"title\"><a href=\"https:\/\/pbf.tax\/2024\/02\/15\/italia-oggi-presunzione-di-distribuzione-ai-soci-dalla-delega-un-argine-alle-sentenze\/\" target=\"_blank\" rel=\" noopener\">Italia Oggi \u2013 Presunzione di distribuzione ai soci, dalla delega un argine alle sentenze<\/a><\/span><div class=\"rss_content\" style=\"\"><\/div><\/li><li  style=\"padding: 15px 0 25px\" class=\"rss_item\"><span class=\"title\"><a href=\"https:\/\/pbf.tax\/2024\/02\/15\/global-legal-chronicle-locchio-della-legge-di-bilancio-sul-settore-del-real-estate-cosa-cambia\/\" target=\"_blank\" rel=\" noopener\">Global Legal Chronicle \u2013 L\u2019occhio della Legge di bilancio sul settore del Real Estate. Cosa cambia?<\/a><\/span><div class=\"rss_content\" style=\"\"><\/div><\/li><li  style=\"padding: 15px 0 25px\" class=\"rss_item\"><span class=\"title\"><a href=\"https:\/\/pbf.tax\/2024\/02\/13\/global-legal-chronicle-transfer-pricing-importante-gruppo-industriale-vince-alla-corte-di-giustizia-tributaria-di-secondo-grado\/\" target=\"_blank\" rel=\" noopener\">Global Legal Chronicle \u2013 Transfer Pricing, importante Gruppo Industriale vince alla Corte di Giustizia Tributaria di Secondo grado<\/a><\/span><div class=\"rss_content\" style=\"\"><\/div><\/li><\/ul> <\/div><br \/>\n<br \/>\n<\/pre><\/div><\/div><\/div><\/div><\/div><div class=\"x-col e755-18 mkz-6 mkz-7 mkz-a mkz-c\"><div class=\"x-text x-text-headline e755-19 mkz-e mkz-g\"><div class=\"x-text-content\"><div class=\"x-text-content-text\"><h1 class=\"x-text-content-text-primary\">Qualifications<\/h1><\/div><\/div><\/div><div class=\"x-text e755-20 mkz-m mkz-n\"><p style=\"text-align: justify;\"><span style=\"font-weight: 500;\">Chartered Accountant<\/span><br \/>Association of Chartered Accountants of Milan<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 500;\">External Auditor<\/span><br \/>Register of Independent Auditors with the Ministry of Economic and Finance, State General Accounting Office - Inspector General of Finance<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 500;\">Technical expert to Judiciary and criminal expert<\/span><br \/>Court of Milan, specialization in business assessment and international taxation<\/p><\/div><div class=\"x-text x-text-headline e755-21 mkz-e mkz-g\"><div class=\"x-text-content\"><div class=\"x-text-content-text\"><h1 class=\"x-text-content-text-primary\">Education<\/h1><\/div><\/div><\/div><div class=\"x-text e755-22 mkz-m mkz-n\"><p style=\"text-align: justify;\"><span style=\"font-weight: 500;\">University degree<\/span><br \/>Degree in Business Administration from Universit&agrave; degli Studi in Pavia<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 500;\">Catch-up Courses (Assogestioni)<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Institutional Investors and Corporate Communication<\/li>\n<li style=\"text-align: justify;\">Internal Control and Risk Management System<\/li>\n<li style=\"text-align: justify;\">The Control Body in Listed Companies<\/li>\n<\/ul><\/div><div class=\"x-text x-text-headline e755-23 mkz-e mkz-g\"><div class=\"x-text-content\"><div class=\"x-text-content-text\"><h1 class=\"x-text-content-text-primary\">FOREIGN LANGUAGES <\/h1><\/div><\/div><\/div><div class=\"x-text e755-24 mkz-m mkz-n\"><p>English<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p> <a href=\"https:\/\/pbf.tax\/en\/professionals\/enrico-fossa\/\" class=\"x-btn x-btn-mini x-btn-flat more-link\">Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":709,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-blank-4.php","meta":[],"_links":{"self":[{"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/pages\/755"}],"collection":[{"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/comments?post=755"}],"version-history":[{"count":10,"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/pages\/755\/revisions"}],"predecessor-version":[{"id":8980,"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/pages\/755\/revisions\/8980"}],"up":[{"embeddable":true,"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/pages\/709"}],"wp:attachment":[{"href":"https:\/\/pbf.tax\/en\/wp-json\/wp\/v2\/media?parent=755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}