Personal Information

Born in Naples on the 4th June 1966.

Education

Law degree obtained in 1990 at the Federico II University of Naples, with his dissertation on Administrative Law (‘Transparency in the administrative procedure’ supervised by Prof. Giuseppe Abbamonte).

Qualifications

• Enrolled in the Naples Bar Association in 1993
• Licensed to the ‘Auditor’ office in 1997
• Qualified for legal aid at the Court of Appeal and higher jurisdictions in 2006

Professional Experiences

• 1990 – 1992: Associate of the firm ‘Avv. Prof. Guido de Vita’ (Civil & Navigation Law), based in Naples
• 1993 – 2000: Associate of the firm ‘Manfredonia’ (Tax Law), based in Naples
• 2000 – 2003: Associate of Andersen Legal (Milan office, Largo Donegani no. 2)
• 2003 – present: founder of the professional firm ‘Elefante e Associati’, member of GeA – Tax Firm.

Experience in the tax sector

Profound knowledge of tax revenue procedures, collection and the relevant sanction system.
Many years of experience gained in the tax judicial process, where he took charge of each different part of the representation.
Auditor functioning roles also covered extensively.

He currently holds union positions in the following companies:

Aedifica S.r.l.; Naples, Viale Gramsci no.22; VAT 04708261211; auditor in charge.
Agorà 6 S.p.A.; Naples, Viale Gramsci no.22; VAT 076360906636; auditor in charge.
Agricola Visocchi S.r.l.; Naples, Via S.Lucia no.15; VAT  00297760639; auditor in charge.
Consorzio Stabile AEDARS Scarl; Rome, Via Alessandria no. 112; VAT  07675601004; auditor in charge.
Fiart Cantieri Italiani S.p.A.; Naples, Corso Vittorio Emanuele no.697; VAT  00276920634; auditor in charge.
Consorzio Stabile AEDARS Scarl; Rome, Via Alessandria no. 112; VAT  07675601004; auditor in charge.
Fiart Cantieri Italiani S.p.A.; Naples, Corso Vittorio Emanuele no.697; VAT  00276920634; auditor in charge.
Giochi del Mediterraneo S.r.l.; Naples, Viale Giochi del Mediterraneo no.36; VAT  07416690639; sindaco effettivo.
Giochi del Mediterraneo S.r.l.; Naples, Viale Giochi del Mediterraneo no.36; VAT  07416690639; auditor in charge.
Il Mattino S.p.A.; Rome, Via Montello no.19; VAT  05317851003; temporary auditor.
Immobiliare Alia S.r.l.; Naples, Viale Gramsci no.22; VAT  04738881210; auditor in charge.
Ingg. Loy Donà & Brancaccio L.D.B. S.p.A.; Napoli, Corso Vittorio Emanuele no. 697; VAT  00273070691; temporary auditor.
Sinergie Immobiliari S.r.l.; Naples, Viale Gramsci no.22; VAT  07926570636; auditor in charge.
Socom Nuova S.r.l.; Naples, Via Argine no.504; VAT  06606660634; auditor in charge.
Wegh S.p.A; Fornovo Taro (PR), Via Di vittorio no.47, VAT  01707710347; auditor in charge.

Auditor positions in publicly owned companies & entities:

IMP.RE.GE.CO. a r.l.; Naples, via G.Porzio no. 4, VAT 07845270631; Chairman of the Board of Statutory Auditors since June 2013; Scabec  S.p.A.; Naples, via Santa Lucia no. 81, P.IVA04476151214; auditor in charge from 2009 to 2012.
Lecturer and member of the scientific committee of the course “The training of the tax defence lawyer” by the Order of Chartered Accountants and Auditors of the Court of Naples, in the years 2007 – 2014.
Lecturer of the course on the National Union of Tax Lawyers Chambers ‘UNCAT’, in the Master of Tax Law 2013/14.
Publication of multiple court notes and articles in specialised journals, in particular ‘Il Fisco’, the Tax Bulletin, ‘Dialoghi di Diritto Tributario’.

Languages

• Italian
• English