{"id":122345,"date":"2020-01-17T15:57:51","date_gmt":"2020-01-17T14:57:51","guid":{"rendered":"https:\/\/www.grimaldistudiolegale.com\/diritto-tributario-fiscale-e-doganale\/"},"modified":"2025-08-18T15:07:36","modified_gmt":"2025-08-18T13:07:36","slug":"tax-fiscal-and-customs-law","status":"publish","type":"page","link":"https:\/\/www.grimaldistudiolegale.com\/en\/tax-fiscal-and-customs-law\/","title":{"rendered":"Tax, fiscal and customs law"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Page Title Section&#8221; _builder_version=&#8221;4.16&#8243; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#313e47 0%|rgba(49,62,71,0.5) 100%&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_color_gradient_start=&#8221;#313e47&#8243; background_color_gradient_end=&#8221;rgba(49,62,71,0.5)&#8221; background_image=&#8221;https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/01\/diritto-tributario-fiscale-e-doganale-grimaldi-studio-legale.jpg&#8221; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; custom_padding=&#8221;120px||120px|&#8221; z_index_tablet=&#8221;0&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Page Title Area&#8221; _builder_version=&#8221;4.16&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Titolo&#8221; _builder_version=&#8221;4.16&#8243; text_text_color=&#8221;#ffffff&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;2em&#8221; header_font_size=&#8221;60px&#8221; 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ol_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ol_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ol_text_shadow_blur_strength_tablet=&#8221;1px&#8221; quote_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; quote_text_shadow_vertical_length_tablet=&#8221;0px&#8221; quote_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_2_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_2_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_2_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_3_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_3_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_3_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_4_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_4_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_4_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_5_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Tax, fiscal and customs law<\/h1>\n<p>[\/et_pb_text][et_pb_divider divider_position=&#8221;center&#8221; divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.16&#8243; max_width=&#8221;70px&#8221; module_alignment=&#8221;center&#8221; animation_style=&#8221;slide&#8221; animation_direction=&#8221;top&#8221; animation_intensity_slide=&#8221;10%&#8221; animation_starting_opacity=&#8221;100%&#8221; z_index_tablet=&#8221;500&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;CTA Section&#8221; _builder_version=&#8221;4.16&#8243; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;20px||20px|&#8221; z_index_tablet=&#8221;500&#8243; border_color_all=&#8221;#26333a&#8221; border_width_left=&#8221;8vw&#8221; border_color_left=&#8221;#202945&#8243; border_width_left_tablet=&#8221;8vw&#8221; border_width_left_phone=&#8221;8vw&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.16&#8243; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; width=&#8221;95%&#8221; max_width=&#8221;95%&#8221; z_index_tablet=&#8221;0&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_code _builder_version=&#8221;4.16&#8243; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; text_orientation=&#8221;left&#8221; custom_margin=&#8221;||10px|&#8221; custom_padding=&#8221;||10px|&#8221; z_index_tablet=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221;]<span><span><a href=\"https:\/\/www.grimaldistudiolegale.com\/en\/\">Home<\/a><\/span><\/span>[\/et_pb_code][et_pb_divider divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.16&#8243; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; max_width=&#8221;70px&#8221; max_width_tablet=&#8221;none&#8221; z_index_tablet=&#8221;0&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;3_4,1_4&#8243; make_equal=&#8221;on&#8221; admin_label=&#8221;Lo studio riga&#8221; _builder_version=&#8221;4.16&#8243; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243; width=&#8221;95%&#8221; width_tablet=&#8221;80%&#8221; max_width=&#8221;95%&#8221; max_width_phone=&#8221;1280px&#8221; 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header_3_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_3_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_4_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_4_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_4_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_5_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>The firm is highly specialised in tax, fiscal and customs law related to matters regarding maritime transport and inland navigation, maritime and inland port, yachting, offshore platforms and railway transport.<\/p>\n<p>The lawyers and accountants have extensive knowledge of the legislative and administrative guidelines in the sector (laws, regulations, circulars and motions) and they continuously follow their constant evolution, also regarding the preparatory phase of the measures.<\/p>\n<p>In particular, advice and assistance, also judiciary, is provided:<\/p>\n<ul>\n<li>in the maritime transport area:<\/li>\n<\/ul>\n<p>\u2013 for the purpose of recognition of the tax exemption benefit provided by article 8a of D.P.R no. 633\/1972. This provision, in force with the directive 112\/2006\/CE (VAT directive), states the exemption of some disposals of goods and service provision in favour of ships, provided that they are used mainly for sailing <em>offshore <\/em>and used for the transport of paying customers and\/or used for commercial activity. The interpretation and consequent application of this regulation have been proved to be anything but clear cut, so much so that they have caused many contentions, also before the EU Court of Justice.<\/p>\n<p>Therefore, the firm provides shipping companies with all details regarding the correct conduct to follow in order to make use of the benefit and also supports them regarding the correct preparation of suitable documents to supply proof that they have the requisites to qualify for this benefit. This is an aspect of crucial importance, given the strict sanctions the shipowner can be faced with following checks by the competent authorities on the actual correctness of the operation.<\/p>\n<p>The advice and legal assistance to obtain the above-mentioned benefit are also provided regarding service provision, including the use of dry docks, linked to the construction, maintenance, repair, modification, transformation, assembly, preparation, rental and hire of ships, of engines and their components, of spare parts and equipment on board, as well as regarding service provision related to the demolition of the afore-mentioned ships.<\/p>\n<p>\u2013 for the purpose of recognition of subsidised use \u2013 with exemption of excise duty \u2013 of the energy products and lubricating oils, regarding vessels that sail in EU offshore waters, as well as regarding the dredging of ports and waterways.<\/p>\n<ul>\n<li>in the area of inland waterway transport:<\/li>\n<\/ul>\n<p>\u2013 for the purpose of recognition of subsidised use \u2013 with exemption of excise duty \u2013 of the energy products and lubricating oils, regarding vessels that sail in EU offshore waters, as well as regarding the dredging of ports and waterways.<\/p>\n<ul>\n<li>in the area of yachting:<\/li>\n<\/ul>\n<p>\u2013 for the purpose of recognition of the VAT exemption benefit provided for by article 8a of the D.P.R no. 633\/1972. The benefit in question can, indeed, also be recognised for recreational crafts, provided that they are recreational crafts used exclusively for commercial purposes and, notably, for charter activity, and that these vessels are used mainly offshore.<\/p>\n<p>\u2013 for the purpose of recognition of subsidised use \u2013 without excise duty \u2013 of energy products and lubricating oils, regarding pleasure crafts used exclusively for charter activity and which sail in EU offshore waters.<\/p>\n<ul>\n<li>in the area of commercial ports and marinas, both maritime and inland:<\/li>\n<\/ul>\n<p>\u2013 regarding the matters of fees to be paid for the occupation and use of state property areas (establishment and reestablishment of fees; reduction of fees in particular cases);<\/p>\n<p>\u2013 regarding the procedure for establishing the cadastral income of the residential units in concession and consequently, the IMU (local municipal) tax.<\/p>\n<ul>\n<li>in the area of <em>offshore <\/em>platforms:<\/li>\n<\/ul>\n<p>\u2013 regarding the establishment and matters of property tax on marine platforms (IMPi) situated within territorial waters.<\/p>\n<p>The tax in question was set up by the decree \u2013 law 26 October 2019, no. 124 (<em>fiscal decree<\/em>), replacing all other ordinary local property taxes on the same items.<\/p>\n<ul>\n<li>in the area of railway transport:<\/li>\n<\/ul>\n<p>\u2013 for the purpose of recognition of the benefit of the subsidised rate for use of energy products in railway passenger and goods transport.<\/p>\n<p><strong>The firm\u2019s clientele <\/strong>is made up of shipping companies, concessionary companies of state-owned areas, railway companies, shipbuilders, individual businessmen and banks.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; 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text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_shadow_vertical_length_phone=&#8221;0px&#8221; text_shadow_blur_strength_tablet=&#8221;1px&#8221; text_shadow_blur_strength_phone=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-8.jpg\" width=\"504\" height=\"378\" alt=\"grimaldi-studio-legale-testimonial-8\" class=\"wp-image-127333 alignnone size-full\" srcset=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-8.jpg 504w, https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-8-480x360.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 504px, 100vw\" \/><\/p>\n<p><em>\u201cWe are very happy to have avv. Massimiliano Grimaldi as our legal expert in Italy. <\/em><\/p>\n<p><em>It was a great help to be able to rely on his great expertise and experience. <\/em><\/p>\n<p><em>We are happy to have a reliable and proactive legal partner like him on our side\u201d<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Unlim AG<\/strong><br \/>Logistics operator, Basel, Switzerland<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_slide][et_pb_slide use_bg_overlay=&#8221;off&#8221; use_text_overlay=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; background_color=&#8221;#f7f7f7&#8243; button_on_hover=&#8221;on&#8221; z_index_tablet=&#8221;0&#8243; z_index_phone=&#8221;0&#8243; background_layout=&#8221;light&#8221; background_color_gradient_direction_tablet=&#8221;180deg&#8221; background_color_gradient_direction_phone=&#8221;180deg&#8221; background_color_gradient_stops_tablet=&#8221;#2b87da 0%|#29c4a9 100%&#8221; background_color_gradient_stops_phone=&#8221;#2b87da 0%|#29c4a9 100%&#8221; background_color_gradient_start_position_tablet=&#8221;0%&#8221; 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box_shadow_vertical_button_tablet=&#8221;0px&#8221; box_shadow_vertical_button_phone=&#8221;0px&#8221; box_shadow_blur_button_tablet=&#8221;40px&#8221; box_shadow_blur_button_phone=&#8221;40px&#8221; box_shadow_spread_button_tablet=&#8221;0px&#8221; box_shadow_spread_button_phone=&#8221;0px&#8221; text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_shadow_horizontal_length_phone=&#8221;0px&#8221; text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_shadow_vertical_length_phone=&#8221;0px&#8221; text_shadow_blur_strength_tablet=&#8221;1px&#8221; text_shadow_blur_strength_phone=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-10.jpg\" width=\"504\" height=\"378\" alt=\"grimaldi-studio-legale-testimonial-10\" class=\"wp-image-127349 alignnone size-full\" srcset=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-10.jpg 504w, https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-10-480x360.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 504px, 100vw\" \/><\/p>\n<p><em>\u201cWe asked avv. Massimiliano Grimaldi for legal assistance following the occurrence of some problems concerning the state property concession we hold in the port of Marina di Carrara. <\/em><\/p>\n<p><em>We are fully satisfied with his precious and decisive intervention. <\/em><\/p>\n<p><em>He was able to identify the focus of the problem with promptness and preparation, following the case with care and dedication, managing to positively combine public needs and our operational needs, typical of a shipyard\u201d<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>O.r.n.i.c. 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box_shadow_spread_button_tablet=&#8221;0px&#8221; box_shadow_spread_button_phone=&#8221;0px&#8221; text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_shadow_horizontal_length_phone=&#8221;0px&#8221; text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_shadow_vertical_length_phone=&#8221;0px&#8221; text_shadow_blur_strength_tablet=&#8221;1px&#8221; text_shadow_blur_strength_phone=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2025\/01\/grimaldi-studio-legale-testimonial-12.jpg\" width=\"504\" height=\"378\" alt=\"grimaldi-studio-legale-testimonial-12\" class=\"wp-image-129385 aligncenter size-full\" srcset=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2025\/01\/grimaldi-studio-legale-testimonial-12.jpg 504w, https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2025\/01\/grimaldi-studio-legale-testimonial-12-480x360.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 504px, 100vw\" \/><\/p>\n<p><em>\u201cWe found in Massimiliano Grimaldi a very competent and precise lawyer, a very valid resource that every\u00a0undertaking\u00a0should have \u201d<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Elena Tour Navigazioni srl<\/strong><br \/>\nBoat excursions and deluxe boat rental La Maddalena<\/p>\n<p>&nbsp;[\/et_pb_slide][\/et_pb_slider][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; 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text_shadow_blur_strength_tablet=&#8221;1px&#8221; text_shadow_blur_strength_phone=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-118537 size-full\" src=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/04\/grimaldi-studio-legale-testimonial-3.jpg\" alt=\"\" width=\"504\" height=\"378\" srcset=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/04\/grimaldi-studio-legale-testimonial-3.jpg 504w, https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/04\/grimaldi-studio-legale-testimonial-3-480x360.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 504px, 100vw\" \/><\/p>\n<p><em>\u201cThanks to the great competence and forward thinking of the lawyer Massimiliano Grimaldi, we were able to continue conducting our business, overcoming a particularly difficult time.\u201d<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Yacht Broker srl<\/strong><br \/>Manager of tourist ports<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_slide][et_pb_slide use_bg_overlay=&#8221;off&#8221; 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text_shadow_horizontal_length_phone=&#8221;0px&#8221; text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_shadow_vertical_length_phone=&#8221;0px&#8221; text_shadow_blur_strength_tablet=&#8221;1px&#8221; text_shadow_blur_strength_phone=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-118539 size-full\" src=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/04\/grimaldi-studio-legale-testimonial-4.jpg\" alt=\"\" width=\"504\" height=\"378\" srcset=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/04\/grimaldi-studio-legale-testimonial-4.jpg 504w, https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2020\/04\/grimaldi-studio-legale-testimonial-4-480x360.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 504px, 100vw\" \/><\/p>\n<p><em>\u201cWith the forward thinking and professionalism of lawyer Massimiliano Grimaldi, we found in Studio Grimaldi great assistance and support in negotiations and selection of sustainable solutions regarding the complex issue of state property concessions of the companies of Saint Mark Square in Venice, coming to the elaboration and promotion of rules for amendment of the national legislation to protect the companies and obtain results. Thank you.\u201d<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Veneziana Retail srl and Committee of Ancient Crafts of Venice<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_slide][et_pb_slide use_bg_overlay=&#8221;off&#8221; use_text_overlay=&#8221;off&#8221; _builder_version=&#8221;4.21.0&#8243; background_color=&#8221;#f7f7f7&#8243; button_on_hover=&#8221;on&#8221; z_index_tablet=&#8221;0&#8243; z_index_phone=&#8221;0&#8243; text_orientation=&#8221;left&#8221; background_layout=&#8221;light&#8221; background_color_gradient_direction_tablet=&#8221;180deg&#8221; background_color_gradient_direction_phone=&#8221;180deg&#8221; background_color_gradient_stops_tablet=&#8221;#2b87da 0%|#29c4a9 100%&#8221; background_color_gradient_stops_phone=&#8221;#2b87da 0%|#29c4a9 100%&#8221; background_color_gradient_start_position_tablet=&#8221;0%&#8221; background_color_gradient_start_position_phone=&#8221;0%&#8221; background_color_gradient_end_position_tablet=&#8221;100%&#8221; background_color_gradient_end_position_phone=&#8221;100%&#8221; 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text_shadow_horizontal_length_phone=&#8221;0px&#8221; text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_shadow_vertical_length_phone=&#8221;0px&#8221; text_shadow_blur_strength_tablet=&#8221;1px&#8221; text_shadow_blur_strength_phone=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221; sticky_transition=&#8221;on&#8221;]<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-9.jpg\" width=\"504\" height=\"378\" alt=\"grimaldi-studio-legale-testimonial-9\" class=\"wp-image-127341 alignnone size-full\" srcset=\"https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-9.jpg 504w, https:\/\/www.grimaldistudiolegale.com\/wp-content\/uploads\/2023\/07\/grimaldi-studio-legale-testimonial-9-480x360.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 504px, 100vw\" \/><\/p>\n<p><em>\u201cAvv. 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