General Terms and Conditions of Use

Access to, viewing and use of the pages of this website – (hereinafter the “Site”) – property of Pirola Pennuto Zei & Associati, with registered office in Milan, Via Vittor Pisani 20, VAT number 06946520159, e-mail address (hereinafter the “Firm”), shall require full acceptance of the following general terms and conditions by the User (or Users).

The Firm reserves the right to amend the following general terms and conditions of use as necessary, informing Users accordingly through the Site.

On no account shall the Firm be held liable for damage directly or indirectly caused to Users from accessing the Site or by their inability or impossibility to access it or from the use of the facts and information contained therein.


The content of this Site – including data, facts, information, images, charts, drawings, trademarks and domain names (hereinafter, the “Content”) – shall be the sole property of the Firm and/or its licensors and shall be protected under the copyright legislation in force from time to time (Law no. 633/1941).

Users shall have no licence or right of use of the Site Content and therefore shall not be authorized to amend, publish, transmit, share, transfer for use, reproduce, revise, distribute, execute, give access to or commercially exploit the Site Content. Reproduction, on any media, of the materials published on the Site, where expressly authorized, may in any case be made solely for personal reasons, and neither for profit nor for direct or indirect commercial purposes, in accordance with any technological protection measures.

Some Site Content made available by the Firm for download, such as, for instance, the documentation contained in the Log-in section (newsletters, brochures, meeting material etc.), may be utilized by Users on the terms and conditions established by the Firm, as stated in the Site from time to time.

The content available on the Site shall not constitute tax and legal advice and shall not replace specific tax and legal consulting services.


In order to access the Site’s Log-in section, Users shall create a personal account on the registration page, providing the personal details specified in the Privacy Policy. For the purposes of registration, Users shall create access credentials. Each User shall be responsible for the safekeeping of their access credentials.

In order to disable their account, Users may contact the Firm on The Firm shall in any case delete an account after 24 months of inactivity.


The presence in the Site of links to external websites shall not imply the Firm’s approval or agreement with respect to the lawfulness, completeness and correctness of the information contained in such websites.

On no account shall the Firm be responsible for the content of any other websites through which the User reached the Site using hypertext links and/or for any website content accessible through hypertext links in the Site, as well as for any loss or damage suffered by the User for whatever reason as a result of accessing websites from the link in the Site.


For any information or clarification on these general terms and conditions of use, please contact us on: