Company: Maisto e Associati
Job Title: Associate
Address: Piazza Filippo Meda, 5 20121 Milan, Italy
Email: [email protected]
Tel: +39 02.776931
Mobile: +39 3371264073
Andrea Rottoli graduated in Economics at the University of Milan Cattolica del Sacro Cuore in 2010.
He was admitted to the Association of Chartered Accountants in 2013. He joined Maisto & Associati in 2015 after having worked with an international tax and legal firm for four years.
He specializes in VAT and indirect taxes.
PUBLICATIONS
- Esports: How VAT applies to players, A. Rottoli, in Sports Law & Taxation, 2022
- X-Beteiligungsgesellschaft (C-324/20). Chargeability of VAT. Service supplied on a single occasion remunerated by way of instalment payments. Court of Justice , A. Rottoli, in H & I : Highlights Insights on European Taxation, 2022, 56-65
- Fatto generatore ed esigibilità dell’IVA nelle prestazioni di servizi tra normativa nazionale e normativa comunitaria, A. Rottoli (co-author), in Rivista di diritto tributario, 2021, 245-271
- Exempttion in VAT law – Recent Case law of CJEU, A. Rottoli (co-author), in CJEU – Recent Developments in Value added tax 2019, G. Kofler, M. Lang, P.Pistone , A. Rust, J. Schuch, K. Spies, C. Staringer, P. Pillet (eds.), Wien, 2020, 219-241
- Le condizioni di non imponibilità ai fini IVA delle cessioni intracomunitarie “franco fabbrica”, A. Rottoli, in Il diritto marittimo, 2020
- La rilevanza della stabile organizzazione ai fini IVA nella determinazione del pro-rata di detrazione, A. Rottoli (co-author), in Novità fiscali, italian, 2019
- Exemptions in VAT Law – Recent Case Law of the CJEU, A. Rottoli (co-author), in CJEU – Recent Developments in Value Added Tax 2018, M. Lang et al., 2019, 239-262
- Marcandi. Issuing of “credits” that can be used to place bids in online auctions. Supply of services for consideration., A. Rottoli (co-author), in Highlights Insights on European Taxation, 2018
- Exemptions in VAT law – Recent case law of the CJEU, A. Rottoli (co-author), in CJEU – Recent developments in Value Added Tax 2016, M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, D. Raponi (eds), Wien, 05/10/2017, 267-291
- Requisiti formali di non imponibilità e ripartizione dell’onere della prova nelle operazioni di trasporto internazionale non imponibile ai fini IVA, A. Rottoli (co-author), in Il Diritto Marittimo, 2016, 544-550
- The role of the ‘Rationality Test’ in attributing supplies of service to fixed establishments – A critical approach to Case C-605/12 (Welmory), A. Rottoli (co-author), in World Journal of VAT/GST law, 2016, 1-8
- Le nuove sanzioni amministrative applicabili in caso di irregolare assolvimento dell’IVA mediante reverse charge, A. Rottoli (co-author), in Rivista di diritto tributario – supplemento online, 06/04/2016
- Mapfre Asistencia and Mapfre warranty. VAT exemption. Lump sum covering breakdowns of a second-handed vehicle, A. Rottoli (co-author), in Highlights Insights on European Taxation, 2015, 34-44
- Idexx Laboratories Italia. Failure to comply with formal requirements relating to the right to deduct cannot result in loss of that right, A. Rottoli (co-author), in Highlights Insights on European Taxation, 2015, 85-93
