Practice Areas
He practices as a lawyer in Rome and Milan at the Legal and Tax Firm Escalar e Associati, together with a team of talented professional, following the winding up of the
Tax Law Firm founded by Prof. Franco Gallo, former President of the Italian Constitutional Court.
The firm specialises in providing tax and legal advice, both on request and on an ongoing basis, and in representing and assisting clients in tax ruling procedures, tax audits and tax settlement procedures, as well as in assisting and defending them before the Courts of Tax Justice, the Court of Cassation and other national and European higher courts.
Together with his team, he advises leading companies, including listed companies, banks, financial intermediaries and insurance companies, as well as major trade associations, providing in particular:
- highly qualified tax and legal advice and assistance through the preparation of pro veritate legal opinions, studies, memoranda, projects and proposals on the most complex matters relating to the establishment or restructuring of companies and corporate groups, the planning and structuring of financial, insurance and digital products, financial transactions and extraordinary transactions, combining the optimisation of tax and legal strategies with the highest standards of tax and legal compliance, also drawing on experience gained in tax and legal litigation. Among other things, he has participated in the drafting of legislative decrees revising the system for the taxation of financial income;
- representation and assistance in tax ruling procedures before the Revenue Agency, as well as in complex tax audits and other investigations, and in tax settlement procedures and judicial tax conciliations;
- legal representation and assistance before the Courts of Tax Justice, including serial tax litigation involving multiple tax years and/or multiple companies, also in proceedings for the recovery of undue taxes;
- legal representation before the Corte di Cassazione, the Corte Costituzionale and other national and European higher courts.
Career
In 2025 has become Member of AIAF (Associazione Italiana Analisti Finanziari).
In 2022 he has been ranked first for Tax Dispute in the Italian Advisory Tax Guide of the newspaper Italia Oggi.
Since 2022 Member of the Association of tax experts Laboratorio Fiscale.
Since 2012 Member of the board of auditors of the Italian Banking, Insurance and Finance Federation (FEBAF).
Since 2003 Member of International Taxation Commission of the Order of Chartered Accountants of Rome.
Already Member of the legal commission of OIC (Italian Accounting Organization).
From 2011 to 2016 Member of the Board of the OIC (Italian Accounting Organization).
Already Member of the work group Tax Barriers Business Advisory Group or "T-BAG", formed by the European Commission under the CESAME 2 Group.
Already Member of the Commission on Rules of Conduct for the common interpretation of tax law of the ADC (Association of Chartered Accountants).
Already Member of the OIC Committee for coordination of tax legislation with the IAS/IFRS accounting standards.
Already Member of the joint work group "Improving Procedures for Tax Relief" formed by the European Commission and the OECD.
Already Member of the Study Commission assigned by CONSOB to study stock exchange transaction taxation reform.
In 2007 Member of the Technical Committee of the Italian Financial Markets of the Ministry of Economy and Finance.
In 2005 Member of the European Commission's Clearing and Settlement Fiscal Compliance Experts' Group established within the Directorate-General for Markets.
Already Tax Advisor of Assogestioni (Italian Association of Mutual Funds).
In 1997 participation in the drafting of legislative decrees to revise the system for taxation of financial income and in particular legislative decree no. 461/1997 as a member of the Commission established by the Minister of Finance.
In 1993 participation in the Work Group which, on behalf of the CNEL, prepared a proposal for the revision of the legislation on the taxation of financial income as part of the "Progetto Fisco Ordinato".
Until 2019 he worked as Partner of the Firm founded by Prof. Franco Gallo.
From 1986 to 1998: Working with ASSONIME, the Association of the Italian joint stock companies, in the areas of direct taxation and international taxation.
Publications
Gabriele Escalar is author of 55 publications on International Taxation, Financial Income Taxation, Abuse of Tax Law, Corporate Tax, VAT and other tax issues.
Here the most recent publications:
20) I limiti alla deduzione della nullità dei negozi per frode alla legge tributaria CORR. TRIB. 2010, p. 1603 et. seq.;
21) Le iniziative della Commissione UE sulle procedure di sgravio d’imposta CORR. TRIB. 2010, p.3575 et seq.;
22) A.A.V.V. Commentario breve alle leggi tributarie, I redditi diversi, Padova 2010, p.p.336-372;
23) A.A.V.V. La Fiscalità delle società IAS/IFRS, Il regime fiscale di azioni, quote e strumenti similari per le società IAS adopter, Milanofiori Assago 2011, p.p. 187-225;
24) Un caso esemplare di trasformazione indebita del divieto di abuso del diritto, in norma impositiva in bianco, CORR. TRIB. 2012, p. 1670 et seq.;
25) L’indebita riesumazione del concorso dei consulenti negli illeciti tributari imputabili a persone giuridiche CORR. TRIB. 2012 p. 2289 et seq.;
26) Sui costi da reato troppe sanzioni non fanno giustizia, IL SOLE 24 ORE 2 settembre 2012;
27) L’indebita trasformazione del divieto di abuso del diritto in divieto di scelta del regime fiscale meno oneroso, CORR. TRIB. 2012 p. 2707 et seq.;
28) Le modalità di prova delle esimenti del divieto di deduzione dei costi «black list», CORR. TRIB. 2013, p.1656 et seq.;
29) Nuovo delitto di infedele dichiarazione e irrilevanza penale dell'elusione, CORR. TRIB. 2016, p. 1215 et seq.;
30) Compatibilità comunitaria delle imposte indirette sul conferimento di azienda e successiva vendita di partecipazione, CORR. TRIB. 2016, p. 2268 et seq.;
31) Il regime di imposizione dei redditi dei contratti unit ed index linked, CORR. TRIB. 2017, p. 2517 et seq.;
32) La nuova definizione OCSE di effettivo beneficiario, CORR. TRIB. 2017, p. 3685 e segg.;
33) Il nuovo art. 20 del T.U.R. e l’indebita riqualificazione delle cessioni di partecipazioni in cessioni di azienda, CORR. TRIB. 2018 p. 731 et seq.;
34) Per l’applicabilità dell’esenzione da IVA alle attività di coassicuratrice delegataria CORR. TRIB. 2018, p. 2995 et seq.;
35) Il regime fiscale di azioni, quote e strumenti similari per le società IAS adopter, A.A. V.V. La fiscalità delle società IAS/IFRS, Milan 2018;
36) Per una rilettura critica della nozione unionale di abuso del diritto fiscale, CORR. TRIB. 2019, p.291 et seq.;
37) Criticità dei rilievi di esterovestizione di società unionali, CORR. TRIB. 2019, p. 1074 e segg.;
38) Rettifiche dei prezzi di trasferimento, contrasto dell’abuso ed esimente delle valide ragioni commerciali, CORR. TRIB. 2020, p. 861 et seq.;
39) La lettura della Corte costituzionale dell’art. 20 T.U.R. e il suo impatto sulle vecchie e nuove operazioni, CORR. TRIB. 2021, p. 215 et seq.;
40) L’incompatibilità UE dell’estensione del regime IVA del margine alle spese non addebitate dai fornitori, CORR. TRIB. 2021, p. 345 et seq.;
41) Il regime fiscale dei redditi delle criptovalute conseguiti dai privati, CORR. TRIB. 2021, pag. 835 et seq.;
42) Il regime IVA delle somme pagate sulla base di transazioni, CORR. TRIB. 2021, p. 964 et seq.;
43) I servizi digitali finanziari esclusi in A.A.V.V. L’imposta sui servizi digitali, Padova 2021;
44) Regime IRES di dividendi e plusvalenze delle partecipazioni nella Banca d’Italia, Il fisco 2021, p. 3120 et seq.
45) I rischi di doppia imposizione generati dal Pillar 1, CORR. TRIB. 2022, p. 446 et seq.
46) La responsabilità dei cessionari per l’utilizzo dei bonus edilizi, CORR. TRIB. 2022 p. 777 et seq.
47) L’aliquota dell’imposta sulle assicurazioni applicabile alle polizze CQS e CPI, CORR. TRIB. p.91 e segg.
48) La fiscalità diretta degli NFT per i privati, CORR. TRIB. 2023, p.689 e segg.;
49) Dubbi di costituzionalità dell’imposta straordinaria sul margine di interesse delle banche, IL FISCO 2023, p. 3367 et seq.;
50) La qualificazione fiscale degli strumenti finanziari partecipativi, CORR. TRIB. 2024, p.68 et seq.;
51) La fiscalità degli strumenti finanziari digitali, CORR. TRIB. 2024, p. 388 e segg.;
52) La difesa dei cessionari di bonus fiscali edilizi da azioni di recupero e sequestro, CORR. TRIB. 2024, p. 645 et seq.;
53) Le operazioni accessorie escluse dal pro-rata di detraibilità dell’IVA, CORR. TRIB. 2025, p.1 et seq.
54) Monitoraggio fiscale e imprese di assicurazione estere stabilite senza succursale, CORR. TRIB. 2025, p.450 et seq.;
55) Sentenza Italgomme e legittimità degli atti impositivi, CORR. TRIB. 2025, p. 840 et seq.
