{"id":1636,"date":"2020-10-27T14:07:17","date_gmt":"2020-10-27T13:07:17","guid":{"rendered":"https:\/\/www.hesse-baldessarelli.it\/su-di-noi\/"},"modified":"2023-05-31T10:27:20","modified_gmt":"2023-05-31T08:27:20","slug":"su-di-noi","status":"publish","type":"page","link":"https:\/\/www.hessepartner.it\/it\/su-di-noi\/","title":{"rendered":"SU DI NOI"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#d8d8d8;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:0px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#2c6826;border-color:#2c6826;border-top-width:5px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last green-border rounded-border\" style=\"--awb-padding-top:60px;--awb-padding-right:60px;--awb-padding-bottom:50px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-1 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-bottom:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">I Vostri Dottori Commercialisti e Revisori in Italia<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><p>Il nostro team \u00e8 composto da 11 persone, di cui 4 dottori commercialisti e revisori dei conti. Diamo valore a collaborazioni stabili e di lungo periodo, con i clienti cos\u00ec come con i nostri collaboratori. Siamo convinti infatti che alla base di una buona consulenza in tematiche fiscali complesse vi sia un consulente di riferimento fisso e stabile nel tempo. Per lo sviluppo sostenibile del nostro studio, ci impegniamo ad avere un team equilibrato in termini di competenze e anzianit\u00e0 professionale. <strong><u>\u00a0Per ogni Vostra necessit\u00e0 specifica potete aspettarvi solo il migliore dei nostri esperti.<\/u><\/strong><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:15px;margin-bottom:0px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2160\" height=\"1015\" title=\"Hesse_Team_2021\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021.jpg\" alt class=\"img-responsive wp-image-2246\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-200x94.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-400x188.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-600x282.jpg 600w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-800x376.jpg 800w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021-1200x564.jpg 1200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2021\/11\/Hesse_Team_2021.jpg 2160w\" sizes=\"(max-width: 850px) 100vw, 2160px\" \/><\/span><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:90px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-first rounded-border\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:40px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:48%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:20px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">REFERENZE &#8211; CLIENTI<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-2\"><p>Ci impegniamo a rispettare il segreto professionale e consideriamo la discrezione un valore importante. Non possiamo dunque citare alcuna referenza specifica. Siamo principalmente attivi nella consulenza a piccole medie imprese e liberi professionisti che operano nei seguenti settori: industria, commercio, artigianato, immobili, finanza, assicurazioni, energie rinnovabili, sanit\u00e0.\u00a0 Parte del nostro lavoro \u00e8 anche quello di ricoprire la carica di membri del Collegio Sindacale, di Revisori Contabili o di Amministratori di societ\u00e0, ci\u00f2 che fa anche la reputazione di uno studio professionale. Trattandosi di cariche di pubblico dominio, depositate presso il Registro Imprese, queste non soggiacciono al segreto professionale. Alcuni dei mandati dei nostri consulenti sono visionabili nei relativi CV che potete richiamare cliccando su &#8220;altro&#8221; sotto ad ognuno di essi.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-one-half fusion-column-last rounded-border\" style=\"--awb-padding-top:40px;--awb-padding-right:60px;--awb-padding-bottom:40px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;width:48%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-3 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:20px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">PRIMO INCONTRO FONDAMENTALE<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-3\"><p>Possiamo offrirvi un vero valore aggiunto solo se sappiamo di essere la persona giusta per Voi. Per questo motivo, attribuiamo grande importanza ad un\u2019approfondita discussione iniziale, di persona o per telefono. Solo se conosciamo esattamente le Vostre esigenze e le Vostre aspettative, e siamo certi di poterle soddisfare, saremo in grado di aiutarVi in modo concreto.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-4 fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-bottom:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;\">TEAM<\/h2><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:70px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dfdddd;border-color:#dfdddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Georg_Hesse\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse.jpg\" alt class=\"img-responsive wp-image-2629\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Georg_Hesse.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-5 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Georg Hesse<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-6 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><p class=\"sp-simpleportfolio-tags\">Consulenza<\/p><\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-4\"><p>Laureato in economia e commercio presso l\u2019universit\u00e0 di Trento. Dottore Commercialista e Revisore Contabile. Si occupa principalmente di contrattualistica d\u2019impresa ordinaria e straordinaria, ristrutturazioni e risanamenti aziendali, strategia aziendale e finanziaria nonch\u00e9 di fisco internazionale. Fluente in tedesco e italiano.<\/p>\n<p><a href=\"mailto:georg.hesse@hessepartner.it\">georg.hesse@hessepartner.it<\/a><\/p>\n<\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#2c6826;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#2c6826;--awb-title-font-family:&quot;Open Sans&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:14px;--awb-title-letter-spacing:0px;--awb-title-line-height:1.43;--awb-content-font-family:&quot;Open Sans&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-1636-1\"><div class=\"fusion-panel panel-default panel-ec40909d1c57b3c75 fusion-toggle-no-divider\" style=\"--awb-title-color:#2c6826;--awb-content-color:#666666;\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_ec40909d1c57b3c75\"><a aria-expanded=\"false\" aria-controls=\"ec40909d1c57b3c75\" role=\"button\" data-toggle=\"collapse\" data-target=\"#ec40909d1c57b3c75\" href=\"#ec40909d1c57b3c75\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Altro<\/span><\/a><\/h4><\/div><div id=\"ec40909d1c57b3c75\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_ec40909d1c57b3c75\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Presidente del Collegio Sindacale di \u201eBanca Popolare dell\u2019Alto Adige SPA\u201c;<br \/>\nMembro del Collegio Sindacale di \u201eM\u00fchlbach Eisackwerke SRL\u201c;<br \/>\nMembro del Collegio Sindacale di \u201eRoner SPA Brennereien\u201c, Termeno;<br \/>\nMembro del Collegio Sindacale di \u201eInfominds SPA \u201c;<br \/>\nAmministratore Unico di \u201eS\u00e4len SRL\u201c, Merano;<br \/>\nPresidente del Collegio Sindacale di \u201eR\u00f6fix SRL\u201c;<br \/>\nPresidente del Collegio Sindacale della fondazione \u201eDer Bienenkorb\u201c, Merano;<br \/>\nRevisore Unico di \u201eFoppa S.r.l.\u201c, Egna;<br \/>\nRevisore Unico di \u201eMeraner M\u00fchle SRL\u201c;<br \/>\nRevisore Unico di \u201eHaas SRL\u201c;<br \/>\nRevisore Unico di \u201eHaas I &amp; S SRL\u201c;<br \/>\nMembro del Collegio Sindacale di \u201eBozten Invest Euregio Finance SPA\u201c, Bolzano;<br \/>\nMembro del Collegio Sindacale di \u201eParking Bozen SRL\u201c;<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-3 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Severine_Hell\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell.jpg\" alt class=\"img-responsive wp-image-2637\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Severine_Hell.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-7 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Severine Hell<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-8 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulenza<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-5\"><p>Laureata in economia e commercio presso l\u2019universit\u00e0 di Genova. Dottore commercialista e revisore contabile. Si occupa di diritto tributario nazionale ed internazionale e di diritto commerciale. Fluente in tedesco e italiano.<\/p>\n<p><a href=\"mailto:severine.hell@hessepartner.it\">severine.hell@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-4 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Gabi_Moser\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser.jpg\" alt class=\"img-responsive wp-image-2639\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Gabi_Moser.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-9 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Gabi Moser<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-10 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><p class=\"sp-simpleportfolio-tags\">Consulenza<\/p><\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-6\"><p>Laureata in economia e commercio presso l\u2019universit\u00e0 di Innsbruck. Si occupa di diritto tributario nazionale ed internazionale, diritto commerciale e bilanci. Fluente in tedesco e italiano.<\/p>\n<p><a href=\"mailto:gabi.moser@hessepartner.it\">gabi.moser@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-5 hover-type-zoomin\"><img decoding=\"async\" width=\"456\" height=\"683\" title=\"Rispoli (1)\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1.jpg\" alt class=\"img-responsive wp-image-2503\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1-400x599.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2023\/05\/Rispoli-1.jpg 456w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-11 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Pietro Rispoli<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-12 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulenza<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-7\"><p>Laureato in economia e commercio presso l\u2019universit\u00e0 di Trento. Dottore commercialista e revisore contabile. Si occupa di diritto tributario nazionale ed internazionale e di diritto commerciale. Fluente in tedesco e italiano.<\/p>\n<p><a href=\"mailto:pietro.rispoli@hessepartner.it\">pietro.rispoli@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-6 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Martina_Endrizzi\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi.jpg\" alt class=\"img-responsive wp-image-2633\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Martina_Endrizzi.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-13 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Martina Endrizzi<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-14 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulenza<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-8\"><p>Giurista, si occupa principalmente di contenzioso tributario e di pareri fiscale e legali. Parla fluentemente tedesco ed italiano.<\/p>\n<p><a href=\"mailto:martina.endrizzi@hessepartner.it\">martina.endrizzi@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-7 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Irmgard_Rier\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier.jpg\" alt class=\"img-responsive wp-image-2631\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Irmgard_Rier.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-15 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Irmi Rier<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-16 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Amministrazione\/segreteria<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-9\"><p>Gestisce l\u2019amministrazione e la segreteria. Si occupa principalmente di dichiarazioni dei redditi di persone fisiche, adempimenti e rapporti con enti pubblici. Parla italiano e tedesco a livello professionale.<\/p>\n<p><a href=\"mailto:irmi.rier@hessepartner.it\">irmi.rier@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-8 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Laura_Pianu\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu.jpg\" alt class=\"img-responsive wp-image-2632\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Laura_Pianu.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-17 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Laura Pianu<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-18 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Amministrazione\/segreteria<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-10\"><p>Gestisce l\u2019amministrazione e la segreteria. Si occupa principalmente di dichiarazioni dei redditi di persone fisiche, adempimenti e rapporti con enti pubblici. Parla italiano e tedesco a livello professionale.<\/p>\n<p><a href=\"mailto:laura.pianu@hessepartner.it\">laura.pianu@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-9 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Monika_Gufler\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler.jpg\" alt class=\"img-responsive wp-image-2635\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Monika_Gufler.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-19 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Monika Gufler<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-20 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Contabilit\u00e0<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-11\"><p>Si occupa principalmente di contabilit\u00e0 ordinarie e di professionisti. Parla fluentemente tedesco ed italiano.<\/p>\n<p><a href=\"mailto:monika.gufler@hessepartner.it\">monika.gufler@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-13 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-10 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Iris_Unterholzer\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer.jpg\" alt class=\"img-responsive wp-image-2630\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Iris_Unterholzer.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-21 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Iris Unterholzner<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-22 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><p class=\"sp-simpleportfolio-tags\">Contabilit\u00e0<\/p><\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-12\"><p>Si occupa principalmente di contabilit\u00e0 ordinarie e di professionisti. Parla fluentemente tedesco ed italiano.<\/p>\n<p><a href=\"mailto:iris.unterholzner@hessepartner.it\">iris.unterholzner@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#e2e2e2;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-bottom:0px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-first\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-max-width:370px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-11 hover-type-zoomin\"><img decoding=\"async\" width=\"600\" height=\"900\" title=\"HBP_Hannes_Engele\" src=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele.jpg\" alt class=\"img-responsive wp-image-2640\" srcset=\"https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele-200x300.jpg 200w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele-400x600.jpg 400w, https:\/\/www.hessepartner.it\/wp-content\/uploads\/2020\/09\/HBP_Hannes_Engele.jpg 600w\" sizes=\"(max-width: 850px) 100vw, 400px\" \/><\/span><\/div><div class=\"fusion-title title fusion-title-23 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Hannes Engele<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-24 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Contabilit\u00e0<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-13\"><p>Si occupa principalmente di contabilit\u00e0 e dichiarazioni dei redditi. Parla fluentemente tedesco ed italiano.<\/p>\n<p><a href=\"mailto:hannes.engele@hessepartner.it\">hannes.engele@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_3 1_3 fusion-one-third\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-25 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Dr. Julia Tschenett<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-26 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Consulenza<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-14\"><p>Laureata in economia e commercio presso l\u2019universit\u00e0 di Innsbruck. Praticante Dottore commercialista. Si occupa di Bilanci e di diritto commerciale. Fluente in tedesco e italiano.<\/p>\n<p><a href=\"mailto:julia.tschnett@hessepartner.it%0d\">julia.tschnett@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e2e2e2;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-margin-bottom:40px;width:30.6666%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-27 fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top:20px;--awb-margin-bottom:10px;--awb-margin-top-small:20px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Christine Bellomi<\/h3><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-28 fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:#2c6826;--awb-margin-bottom:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Contabilit\u00e0<\/h4><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-15\"><p>Si occupa principalmente di contabilit\u00e0 ordinarie e di professionisti. Parla fluentemente tedesco ed italiano.<\/p>\n<p><a href=\"mailto:christine.Bellomi@hessepartner.it\">christine.Bellomi@hessepartner.it<\/a><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:1px;--awb-border-sizes-bottom:1px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-color:#d1d1d1;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:110px;--awb-padding-bottom:125px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-29 fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-margin-bottom:30px;--awb-margin-right-small:0px;--awb-margin-bottom-small:30px;--awb-margin-left-small:0px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h2 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;\">Notizie e circolari<\/h2><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:70px;width:100%;max-width:170px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#dfdddd;border-color:#dfdddd;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:60px;--awb-padding-right:60px;--awb-padding-bottom:0px;--awb-padding-left:60px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-3\"><section class=\"fusion-columns columns fusion-columns-3 columns-3\"><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-11-08T21:21:05+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/operazioni-di-conferimento-di-partecipazioni-in-regime-di-realizzo-controllato-costituzione-di-holding-statica-pura-finalita-del-passaggio-generazionale-potrebbe-essere-una-va\/\">Operazioni di conferimento di partecipazioni in  regime di realizzo controllato &#8211; Costituzione di holding \u201cstatica pura\u201d &#8211;  Finalit\u00e0 del passaggio generazionale  potrebbe essere una valida ragione economica<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-11-08T21:21:05+01:00<\/span><span>Novembre 8th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La costituzione, mediante operazioni di conferimento di partecipazioni in regime di realizzo controllato, di una c.d. holding \"statica pura\" deve essere valutata in merito a possibili contestazioni di abuso del diritto. Al riguardo, si deve [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-10-11T19:19:07+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/quorum-deliberativo-computo-dei-soci-astenuti-massime-comitato-triveneto-notai-h-b-44-e-i-b-35\/\">Quorum deliberativo &#8211; Computo dei soci astenuti (Massime Comitato triveneto  notai H.B.44 e I.B.35)<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-10-11T19:19:07+02:00<\/span><span>Ottobre 11th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>l Comitato triveneto dei notai, nelle ultima massime equipara l'astensione a un voto contrario sia nell'assemblea della spa che in quella della srl. Da ci\u00f2 consegue che gli astenuti, quali soci \"non favorevoli\", concorrono a [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-10-04T21:39:06+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/transfer-of-bare-ownership-of-partnership-interests-also-eligible-for-tax-exemption\/\">Transfer of bare ownership of partnership interests also eligible for tax exemption<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-10-04T21:39:06+02:00<\/span><span>Ottobre 4th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>The transfer of shares or interests by way of inheritance or gift is exempt from the relevant inheritance and gift taxes where, in the case of companies, the transfer results in the acquisition or strengthening [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-10-04T21:38:03+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/trasferimento-della-sola-nuda-proprieta-di-partecipazioni-possibile-anche-per-le-societa-di-persone\/\">Trasferimento della sola nuda propriet\u00e0 di partecipazioni possibile anche per le societ\u00e0 di persone<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-10-04T21:38:03+02:00<\/span><span>Ottobre 4th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>Il trasferimento di partecipazioni per successione o donazione beneficia dell\u2019esenzione dalle relative imposte qualora, nel caso di societ\u00e0 di capitali, il trasferimento consenta di acquisire o incrementare il controllo della societ\u00e0 e tale controllo venga [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-09-12T20:14:48+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/ininterrotto-possesso-c-d-holding-period-partecipazione-acquisita-per-effetto-di-conferimento-della-partecipazione-in-regime-fiscale-di-realizzo-controllato-o\/\">Ininterrotto possesso (c.d. \u201cholding period\u201d) &#8211; Partecipazione acquisita per effetto di conferimento della partecipazione in regime fiscale di \u201crealizzo controllato\u201d o di scorporo \u201cmediante scissione\u201d<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-09-12T20:14:48+02:00<\/span><span>Settembre 12th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>Con riferimento allo scorporo \"mediante scissione\" ex art. 2506.1 c.c., a favore di una societ\u00e0 beneficiaria preesistente, di un patrimonio formato da beni diversi da aziende o rami d'azienda e da partecipazioni con i requisiti [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:50:47+02:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/www.hessepartner.it\/it\/collegamento-di-societa-in-presentza-di-rapporti-di-parentela-o-affinita\/\">Collegamento di societ\u00e0 &#8211; in presentza di rapporti di parentela o affinit\u00e0<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/www.hessepartner.it\/it\/author\/g-hesse\/\" rel=\"author\">Georg Hesse<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-04-26T18:50:47+02:00<\/span><span>Aprile 26th, 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><p>La Corte di Cassazione, nella sentenza 13.4.2026 n. 9260, ha stabilito che il collegamento societario esterno richiede l'accertamento dell'esercizio effettivo di un'influenza notevole da parte di una delle societ\u00e0 sulle decisioni assembleari strategiche dell'altra che [...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"100-width.php","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-1636","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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