Presentation of Studio Associato Boni e Spagiari, in Brescia

Since its foundation in 1973, the Practice has been gradually developing, thanks to skillful and high quality collaboration, which is always sensible to supply the best service in order to satisfy and to act in support of clients’ needs. Our team is composed by six senior partners, one external lawyer and thirteen employees. The professional workers belonging to the professional associations are:

Dr. Manfredo Boni, chartered accountant and advisor (senior partner)
-  Dr. Spagiari Enrico, chartered accountant and advisor (senior partner)
- Rag. Martinotta Maria Catina, work consultant (senior partner)
- Rag. Scherillo Antonella, chartered accountant and advisor (senior partner)
- Dr. Spagiari Stefano, chartered accountant, advisor and solicitor (senior partner)
-  Dr. Boni Antonio, chartered accountant and advisor (senior partner)
- Dr.ssa Izzo Elvira, solicitor

The aim has always been to provide for clients a complete service within the domains of Financial law, Company law, Commercial law, as well as in the financial and administrative management. The assistance is being pursued by a continuous improvement of our abilities to provide an updated and efficient service, according to the standards in the market, along with the computer technology, a paramount resource for the procedures and for the control of outcomes. We pay particular attention on the agency which runs between the client and our company: this emphasizes our will to be very professional in our job. The interaction with the client always occurs in a personal and direct approach and in real time. There is the awareness to supply a widen and global advice, within high level competence, in order to suggest bespoke solutions to every specific question, leaving out the size of a company or a private citizen.



  • Personal and corporate tax planning
  • Pro veritate opinions on tax matters
  • Tax returns, as to corporate and personal income, IRAP, VAT, and substitutive tax
  •  Inheritance tax forms
  •  Advice and representation in tax proceedings
  •  Alternative dispute resolution within tax litigation – through advance tax rulings, securing admissions of error, and settlements
  •  Tax rebates
  •  Preparation of Intrastat submissions
  •  Handling of black-list transactions


  • Advice on matters of general accounting
  • Keeping of VAT and other accounts
  • Advice on the compilation of financial statements
  • Extraordinary accounts (upon liquidation, conversion, merger and demerger)
  • Historical accounting reconstructions
  • Business restructurings
  • Sales, conversions, liquidations, leases, mergers, share swaps, and demergers
  • Business evaluation


  • Incorporation of companies and other entities in Italy and abroad
  • Preparation of articles of association
  • Shareholders’ agreements
  • Advice related to possible future insolvency procedures
  • Business crisis management
  • Sales of stakes in companies
  • Contesting company accounts
  • Credit recovery
  • Advice on matters of contract (sales and purchases of property, leases and supply contracts)


  • Due diligence on behalf of small and medium-sized enterprises
  • Statutory auditing
  • Sole auditing


  • Advice on matters of employment law
  • Pay and social security calculation and processing
  • Employment records and accounting


The Firm’s clients are principally limited companies, and also partnerships including, associations, foundations, professional firms, and businesspeople, both domestic and foreign. The Firm is in a position to help businesses with every phase of development, from conception to winding-up.
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