This internet website complies fully with the provisions set out under Article 44 of the code of ethics of Chartered Accountants and Accounting Professionals and with the interpretative document issued by the National Council. Click here


The domain name, this internet website, its text and graphic contents are the property of:


Pesenti Costantino, Via Toscana, 5F - 20098 - San Giuliano Milanese (MI) - VAT Registration No.: 06316610960


Legal Notes:

The data, documents, files and information contained in this website are presented for the sole purpose of providing general information and do not represent a consultancy service in the economic, financial, judicial or legal areas, or other type of professional consultancy service. Costantino Pesenti may also be contacted expressly and specifically by e-mail to request professional opinions or services; we will prepare a prompt estimate and the services will be provided at the agreed terms and conditions after the estimate concerned has been formally accepted.

Although the contents of this website have been prepared and presented meticulously, neither Costantino Pesenti, nor her content providers, nor the collaborators of her professional firm shall be held liable for any errors or gaps in the contents of this website, or for direct, indirect, consequential damages or any other type of damage related in any way with the use of this website or with the functions contained therein. The website contents may be updated and/or improved without prior notice and without a pre-established frequency. Reference is to be made exclusively to the hardcopy version of the Official Journal of the Italian Republic and/or of the Official Journal of the European Communities and/or to the official documents of the issuing Authorities with regard to any references to or citations of laws, regulations, circulars, etc.; the foregoing sources remain the only sources which are legally binding. Despite the constant quality control activity, Costantino Pesenti, also with reference to the collaborators of her professional firm, decline all liability concerning the contents of third-party websites to which the links of this website may connect. Furthermore, no liability is accepted for any additional links, and however, concerning the information to be found in third-party websites to which reference is made in the pages of this web domain. The external links contained in the pages of are provided solely for practical purposes and under no circumstance shall this be deemed to be an approval of the contents of such third party websites and not even a guarantee of their up-to-date status or their suitability.


Fight against money laundering and to counter terrorism:

Costantino Pesenti declares that it complies with the current laws, regulations and procedures in relation to the fight against money laundering and terrorist financing. These procedures envisage the confidential collection and storage of evidence attesting the identity, residence and other information relating to the Firm's own clients with the aim of complying fully with the foreseen provisions, also in relation to the origin and intended use of any financial funds or resources. The information collected and stored by Costantino Pesenti in compliance with the requirements outlined in this paragraph are absolutely confidential, protected by professional privileged information and by the legislation that governs personal data protection (as set out in the privacy paragraph). All clients are requested to confirm their preliminary acceptance of the terms and conditions outlined in this paragraph and their total collaboration concerning the collection of the foreseen data.


Other legal information:

Access to the reserved area of this website by unauthorised persons is prohibited and is therefore protected by the User ID and password. Persons specifically authorised by Costantino Pesenti can access the reserved area only and exclusively by being formally assigned their personal and non-transferable User ID and password. Any abuse or unauthorised access will be prosecuted, as required by law. This internet website does not represent a newspaper or similar publication and is not updated regularly, but based exclusively on the professional update contributions provided by collaborators; accordingly, under no circumstance can the website be deemed to be an editorial product, in accordance with Law No. 62/01. Despite the continuous quality control, no liability is to be attributed to Costantino Pesenti concerning the contents of third-party sites to which the links included in the domain may refer or for any additional links.


Copyright - protecting trademarks and intellectual property:

All trademarks, commercial names, domain names and every other intellectual property concerning the elements of this website are the exclusive property of the legitimate owners and are protected by current national and international laws and regulations. Links to this website are permitted to be included in third-party websites, such links should preferably be to the following page: "". However, the possibility of including links, or any other type of reference in third-party websites to the domain page is prohibited, where such third party websites incite violence or racial discrimination, or have erotic or immoral content or breach national or international laws. The texts of the official documents of the State and of Italian and foreign Public Administrations are not covered by copyright, as set out in Law No. 633 dated 22nd April 1941 governing copyright protection. More specifically, the right to which compliance is requested with the term "copyright reserved" refers to the graphic processing of such texts and/or the respective method of presentation.


Privacy information (Legislative Decree No. 196/2003):

The user is requested to enter data consisting of alphanumeric characters on an optional, explicit and voluntary basis, in order to access specific areas of the website or to access special services. This data could enable the user to be identified on the basis of processing or association with other data. In this case the user's IP address is recognised but is not stored, unless an attempt has been made to breach the access to reserved areas of the site, for the appropriate consequences stipulated by law. The optional, explicit and voluntary transmission of e-mails, curriculum vitae or other communications to the addresses indicated on this website entails the subsequent acquisition of the sender's address, useful to send an acknowledgement and/or to provide the services, as well as all the other possible personal data the sender includes in the communication (sending sensitive data by e-mail, as specified in greater detail below, is prohibited). However, the user is not permitted to transmit information consisting of sensitive data, pursuant to Article 4, sub-section d) of Legislative Decree No. 196/03, if referred to the user or to third parties, in particular, relating to health, sexuality, criminal record and religion, by means of the tools which enable this website to be used. The data transmitted will be stored and processed subject to the safety and secrecy guarantees envisaged under Legislative Decree No. 196 dated 30th June 2003 and will be used solely and exclusively to fulfil any assignment received and for any information notices forwarded by the website, as well as for the obligations envisaged by law. Data processing may be performed using hardcopy, digital and automated procedures. However, under no circumstance will the data transmitted be transferred or released to third parties, for whatever reason, subject to the data subject's prior and express consent. will not collect or process sensitive data. The user is free to give his/her consent or otherwise to the processing of personal data for the above-mentioned purposes. However, it will be impossible to provide some of the services of this website without obtaining the user's consent. assures that appropriate tools are used which guarantee the absolute safety and confidentiality of any personal data provided by the user (which must be limited to the User ID and the Password for the reserved area when using the website). Data processing may be performed using manual, digital or telematic tools which are able to store, manage and transmit the data concerned. complies in full with the requirements set out under Article 7 and Article 8 of the Privacy Code, and hereby informs that the user has the following rights: to obtain confirmation as to whether personal data concerning the user exists, such data must be made available to the user in an intelligible form; to be informed of the origin of his/her data; to be informed of the purposes and methods of data processing; to be informed of the logic applied if the data processing is performed with electronic means; to be informed of the identification data concerning the data controller and the data processors; to be informed of the entities or the categories of entity to whom or which the personal data may be communicated; the updating, rectification or integration of his/her personal data; the erasure, anonymisation or blocking of his/her personal data, which may have been processed without being duly authorised; to object, on legitimate grounds to the data processing, even though the data are relevant to the purpose of the collection; to object to the data processing, where such processing is foreseen for the purposes of sending advertising material or for the purposes of commercial information. The user may contact Costantino Pesenti, in accordance with the procedures envisaged under Article 9 of the Privacy Code, in order to exercise the rights set out under Article 7 of the same Privacy Code summarised above; the contact should be made preferably by registered letter with recorded delivery and is to be addressed as follows: Costantino Pesenti, Via Toscana 5F - 20098 San Giuliano Milanese (MI). Appropriate additional information concerning the processing of any personal data will be provided promptly to whoever becomes a client of the professional firm. Please visit the following website: to obtain information and/or updates.


Anti-spam policy:

Any form of fraudulent use and/or use or copy of the contents of this domain, also via so-called spamming techniques (for example: spam-engine) is prohibited and will be prosecuted, in accordance with the applicable pro tempore laws. Any use of the e-mail address indicated in this website (also via links) for the purposes of sending spam mail or in breach of the applicable national and international legislation to protect privacy is prohibited. Transferring the e-mail address indicated in this website to others for spamming purposes, even on a free of charge basis, is also absolutely prohibited.