Pisaneschi - Toninelli & Partners                                           studio commerciale

Tel. +39 0573 35.87.42
 +39 0573 30.74.03
Fax +39 0573 36.70.90


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The partnership Pisaneschi-Toninelli & Partners, hereafter referred to as The Partnership, operates at a national and international level in the field of tributary assistance and consultancy,  and of accounts revision to commercial companies. 

The Partnership avails itself of a specific range of knowledge developed in several areas of activities relating to corporate finance and activities which are the basis for the profession of financial consultant.

            The office benefits of inter-professional relations, in Italy and abroad, characterized by reciprocities from which is possible to draw additional knowledge and to recur, in the event of particularly difficult problems for which there may arise a necessity of disciplinary intervention.


            Precise attention is given to companies and persons whom reside abroad, with respect to their juridical and fiscal problems in Italy.



Company Planning, Partnership Consultancy and Corporate Finance


  • Contractual assistance in commercial relations and in relations between partners;
  • Preparation of amiable and/or arbitrated elaborations;
  • Evaluations of companies using diverse evaluation methodologies  and individual partnership participations;
  • Partnership establishment, partnership fulfillments, participation to assemblies and board meetings;
  • Tributary assistance and accounting in extraordinary operations such as bestowals, fusions, transformations, scissions, liquidations, releases, dissolutions and surrenders of companies;
  • Assistance in fiscal accounting in management buy-out and leveraged buy-out processes.


The partnership has access to diverse and qualified collaborations with legal offices at national level, in order to address and resolve situations as corporate finance operations (private equity funds ingress, operations of management buy-out and leveraged buy-out), partners’ controversies, conflicts of interests, companies’ financial evaluations.



National and International Fiscal Consultancy


            These services can best be described as all those services which characterize all the economic processes in the unfolding of issues of financial administration in relation to direct and indirect fiscal tributes, with all the implications thereof, i.e., tax statements, accounting, resolution of contentious matters, tax planning, fiscal policies, relations to be kept with the various financial administrations, local and peripheral.

With particular attention to:

  • Assistance in the operations of fiscal planning in the respect of Italian and international normative;
  • Predisposition, elaboration and revisions of all tributary declarations;
  • Consultancy on matters of tributes and partnerships;
  • Fiscal consultancy and  accounting management for non profit organizations.



Financial Consultancy


  • Predisposition of personalized investment plans, of variable durability, integrated with the political and fiscal strategies of the company;
  • Financial analysis of the investment flows and gains;
  • Research and analysis of source of shot term financing utilized in current management;
  • Research and analysis of financing sources and of the guaranties thereto related for the continuous maintenance of the long term investments;
  • Analysis of the normative and laws with regards to facilitations and benefits  (permanently locked up financing and favorable interest rate financing) at all levels, regional, national and of the European community, with development of the relative business plans accompanied by the respective instructing information;
  • Research and analysis of the most advantageous forms of investment, assistance in the management of the treasury with utilization of the derivates and protection on cash investments.





  • In-house management assistance to the company;
  • Legal revision of  financial accounting;
  • Analysis on the economic-patrimonial course of business and its development in the company;
  • Commercial, administrative and tributary diagnosis.



Accounting and Balances


  • Companies’ domiciling;
  • Preparation of simple and ordinary accounting through computer programs integrated with fiscal management;
  • Intra-annual balances;
  • Financial reporting;
  • Predisposition, preparation and presentation of exercise balances for any type of organization or company.


Judicial and Extra-Judicial Proxies


  • Mandates for the presentation of bankruptcies;
  • Juridical and Courts of Law consultancy;
  • Assistance to companies in the pre-trial preparation phase and in the procedures of consensual extra-judicial agreements;
  • Arbitrations;
  • Companies’ Liquidations.



Mandate for intervention in organisms of control and administration


  • Activities of Board Member and in some cases, active member of Executive Committee;
  • Activities of legal verification as a component of  syndicated college.



Tributary Contentious


  • Pre analysis of the issues which may give cause for a tributary contentious of whatsoever type, kind, manner and matter;
  • Management of the processes of tributary patronage with provincial or regional Commissions.



Administrative Practices


  • Assistance and personal contact with the Offices of Italian Tributary Agency  relevant to registrations, variations of registrations, and any and all other documents pertinent to tributary information;
  •  Assistance and personal contact with the Offices of Italian Chamber of Commerce relevant to registrations, variations of registrations, deposits of partnership acts, release of certificates and procurement of all other information pertinent to the administrative practices of a company;




The partnership is formed and develops on the initiative of Dott. Pisaneschi and Dott. Toninelli.  In the course of an experience matured in over ten years in the business with a variety of clients in very diverse aspects of business, The Partnership as acquired direct knowledge and undeniable competence in all fiscally involved disciplines.  Constant updating of all normative and laws that regulate the fiscal sector, including the attendance at seminars illustrating the latest issues in the matter of tributary and fiscal management consent The Partnership to be at all time in perfect symbiosis with the financial world and its ever evoluting issues and to adapt that knowledge to each of  its clients’ particular situation.

At present the partnership cures relations in fiscal, financial, management and accounting consultancy, with a selective number of clients in the following business areas:


Ø      Consumer Commerce – fiscal, administrative and financial  business relation with a partnership group that deals with various activities of non-food merchandising (not in any way assimilable with a competitor of yours) though over 40 outlets spread over the entire national territory, principally in the centre-north regions of Italy with profits in excess of 100 million Euro.

Ø      Production and Industrial – Business relation with manufacturers with production complexes in Italy and abroad in the following areas:  Furnishing (1 partnership group), Paper Products Production (1 company),  Paper Production (1 company born from a leveraged buy-out), Footwear Production (1 partnership group),  Household ware  (1 partnership group); the client partnerships invoice annually over 30 million Euro.

Ø      Real Estate – The partnership’s clients are companies involved in real estate construction and that operate in the area of the management of patrimonies with assets of the average value over 5 million Euro.

Ø      Holdings in participations – Management of financial activities and participations (holdings with participations principally in the E.U., East Europe. And North America).

Ø      Agriculture and plant-nursery – clients leaders in the area  of flora culture production nursery of plants for the public and private sector in the centre of Italy, with a business level of over 50 million Euro.


In addition, the Partnership is the legal registered agent for several companies outside the national confines, in the European Community and not, for which an ample spectrum of services is guaranteed in the matter of fiscal, financial, management assistance, with the entrust of Administrator and Fiscal Representative with relevance to Fiscal and Customs issues.