Ciattaglia, Pellegrini & Partners business consultancy studio

dott. stefano Ciattaglia

Ciattaglia, Pellegrini & Partners studio is a consultancy focused on business, tax, and corporate structure in Jesi, Ancona Province, at 5 Via G. Salvemini.


Dr. Stefano Ciattaglia has worked as a business, tax, and corporate structure consultant for around 20 years.


Dr. Ciattaglia has worked in a variety of corporate roles and worked as a corporate and fiscal consultant, guaranteeing his clients professionalism, custom care, and expert advice.

Vision & Mission

The Firm's Mission

To offer each client - with all the attention required by the uniqueness of their situation and with a view to the effective and efficient pursuit of their objectives - services characterised by the utmost competence and professional ethics in all current or potentially strategic areas of company operations, thanks to the integration of the skills of professionals with complementary and synergic profiles in a global service.

The Firm's Vision

In a context characterised by a rapid evolution of the scenarios that companies have to face and of the risk-opportunity variables, Studio Ciattaglia, Pellegrini & Partners aims to become an indispensable partner of reference in the areas of national and European/international tax law, administrative management, ordinary and extraordinary economic and financial management, company law, subsidised finance, national and international contracts, protection of industrial property and labour law issues, a partner that is considered capable of providing high added value solutions in the short and medium to long term.



Since 1999, Mr Luca Cerioni has produced about 120 publications, consisting of articles in national and international journals, books and chapters in volumes published by leading publishers. These publications consist on the one hand of scientific contributions - which, in addition to books and chapters in volumes, include numerous articles in leading international English-language journals in the areas of European and international tax law, European commercial law and corporate governance - and on the other hand of professionally oriented articles on financial facilities available to investors and investment opportunities in various foreign countries - EU and non-EU - in the light of the corporate, tax, financial facilities, labour law and intellectual property protection regulations in those countries. 

 The scientific contributions consisting of articles have been published in the most qualified international journals, such as: Journal of Business Law, Columbia Journal of European Law, The European Legal Forum, European Taxation, Bulletin for International Taxation, EC Tax Review, British Tax Review, Journal of Business Law, European Business Law Review, Journal of Corporate Law Studies, Common Market Law Review, Intertax, German Law Journal, and in leading Italian journals, such as Diritto e Pratica Tributaria Internazionale and Rivista di Giurisprudenza Tributaria. The analyses carried out and the arguments developed in the contributions in international journals, as well as in the books, have been reflected in over 360 citations by authors in EU and non-EU countries, and Mr Cerioni's name is listed in the Scopus Elsevier database.

 The professionally oriented contributions - consisting of articles on specific financial facilities and country inserts - have been published in established journals with a wide circulation among professionals, Chambers of Commerce, credit institutions and representative federations, e.g. the journals Finanziamenti su misura-news, Commercio Internazionale, Amministrazione e Finanza, Fiscalità e Commercio Internazionale.

  In addition to the two books EU Corporate Law and EU Company Tax Law, published in 2007 by Edward & Elgar Publishing Ltd (Cheltenham, UK; Northampton, USA), and The European Union and Direct Taxation: A Solution for a difficult relationship’, published in 2015 by Routledge (Taylor & Francis Group) (New York/London), examples of the scientific publications carried out include:

- Double Taxation and the Internal Market: Reflections on the ECJ's Decisions in Block and Damseaux and the Potential Implications’, in Bulletin for International Taxation (IBFD), Vol. 63, No. 11, 2009

- The Abuse of Rights in EU Company Law and EU Tax Law: A Re-Reading of the ECJ case-law and the quest for a unitary notion’ in European Business Law Review, Wolters Kluwer (Alphen an den Rhijn, Netherlands), Vol. 21, 6, 2010

- Guido Imfeld and Natalie Garcet v Belgian State: a continuation of the Schumacker doctrine?’ in British Tax Review, no 2, 2014

- The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the final hurdle of juridical double taxation within the European Union?', in European Taxation, vol. 57, 5, 2017

- 'New Taxing Right in the Unified Approach: Old Wine in a New Bottle' (co-authors, Qiang Cai of the University of Aberdeen and Xiaorong (Sharron) Li of Peking University), in Intertax no. 11/ 2020

 Coming soon, also the article ‘The prospect of an EU Directive on the introduction of Pillar One in the European Union: any possible deviations from the OECD blueprint’, in Revista Técnica Tributaria, no. 135/2021, the prestigious journal of the Spanish Association of Tax Advisors (AEDEF). 

Examples of professionally oriented publications include:

- Business and trade with: Croatia, in International Trade, No. 11/2003

- Business and trade with: Germany (co-authors, Luca Cerioni and Maurizio Greganti), in Commercio Internazionale , No 8/2003 (Part I) and No 9/2003 (Part II)

- Investor protection instruments in major European countries, comparative overview, in Administration and Finance, No 21/2007

- 'Insights on the SMEs Instrument in the framework of the European Innovation Council pilot', in Tailor-made finance-news, no. 3/ 2018

- ‘Financial facilities related to the epidemiological emergency: a comparative picture among the major EU economies’, in Taxation and International Trade, no. 11/2020

 Publications with a professional orientation have been repeatedly quoted or taken up in various guides to investment in foreign countries prepared by institutional bodies, credit institutions, etc.


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