Eusebio De Marco - written in the list of Doctor Commercialistes of Bari (Italy) at number 840.

Eusebio De Marco - Doctor Commercialiste

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The Doctor Commercialiste in Italy

You compare With The enterprise
In the circle of the relationships with the enterprise, the Doctor Commercialiste assumes a position of foreground in relationship to the possession of the necessary culture of enterprise and the specific knowledges and elevated competence in business field that they allow of you consider the economic-bookkeeping professionals of the pure aziendalistis.
The complexity of the functions developed by the Doctor Commercialiste in the relationships with the enterprises is expressed in a series of interventions that concerns the whole cycle of life of an enterprise, from his/her birth up to the cessation, three different phases of activity of consultation can be distinguished more precisely,:

  1. birth of the enterprise;
  2. life of the enterprise;
  3. cessation of the enterprise.

Birth Of the enterprise
In phase istitutiva of an enterprise, the Doctor Commercialiste appraises the economic convenience and the financial possibility of constitution of the same one, through I study him/it of feasibility of the entrepreneurial project. Such assignment is absolved through the predisposition of suitable you plane strategic that allow a careful economic-financial examination of the same project (plain of the investments, plain economic middle and plain of the financial requirement), reserving a detail attention to the aspects of fiscal planning with an analysis costi/benefici of every possible alternative.
In relationship to this, it appears conclusive the knowledge of the professional in field societario and administrative, in way from to direct the project toward a fit juridical structure and an efficient organizational structure. They derive interventions consequent of it in the predisposition of the necessary documentation to control the relationships between the partners (pacts parasociali, Statute) and in observance of the norms of law (constitutive action, recording and ulterior formal fulfillments).
In administrative circle, Doctor Commercialiste's specific competence notices in operation of an effectiveness strutturazione of the enterprise is in terms of organization and arrangement of the personnel, is in terms of predisposition of an inside informative system in degree to furnish easily and tempestivamente the necessary information for the activity of the enterprise.

Life Of the enterprise
Numerous the fields of intervention appear in the phase of operation of the enterprise. In truth, the Doctor Commercialiste has to operate in a plurality of areas:

  1. area finance;
  2. fiscal area;
  3. area law societario;
  4. administrative-bookkeeping area;
  5. area bookkeeping revision;
  6. area evaluations of the firm;
  7. area extraordinary operations;
  8. area grants parasociali.

Around the intervention in the area finance , the elevated competence in financial field allows the Doctor Commercialiste to develop a fundamental role in the planning of the financial strategy of the enterprise. In fact, the predisposition of suitable forecasts of the financial requirement of the enterprise and the evaluation of the possible alternative streets of financing existing on the market, are revealed fundamental for a correct composition of the sources of financing and for an effectiveness activity of diagnosis and control of the business financial structure. To the respect, fundamental the assistance is generally revealed in the operations of ricapitalizzazione and increases of capital and in the relationships with the financial institutes. Of the remarkable peer, the intervention in the education for the applications of contributions and public financings and in the care of the operations for the access to the quotation of purse.
As many complex the activity of consultation to level of fiscal area, whereas to the activity of planning and ordinary fiscal consultation, with consequent attention to the fiscal dispositions to level of rateable income and the fiscal declarations, interventions are placed side by side type particular what the patronage in the tributary contentious and the assistance during the fiscal verifications. Besides, in an economic context in which the globalizzazione of the markets appears a more and more winding phenomenon, it results conclusive Doctor Commercialiste's competence regarding the fiscal consultation in the relationships of the enterprise with the foreign countries.
In field societario, the role of the profession consists, over that in the traditional and fundamental intervention in theme of editing of the budget and control on the correct application of the norms civilistiche, also in the contractual consultation and in the juridical consultation lent on the occasion of particularly delicate and complex situations (acquisitions, fusions, transfers shares, etc.). Increasing the activity of assistance also appears with reference to the arbitrages, national and international, and to the transactions.
The administrative-bookkeeping area and the area of bookkeeping revision represent the fields of intervention traditional of the Doctor Commercialiste what "man of public faith in subject of accounts", this in relationship to the particular preparation and competence possessed.
The care of the whole informative system of an enterprise requires more precisely, the intervention of an expert in degree to endow her same one of an orderly and efficient administrative organization in relationship:

  1. to the estate of the accounting produced and to the editing of the budgets and accounts generally;
  2. to the revision and the control of the accounting and the budget, in adherence to the correct bookkeeping principles and of revision;
  3. to the creation of advanced systems for the control of management and the financial control.

To the respect, the good preparation of base possessed by the professional in computer field, allows to him of you consider the validity and the efficiency of the varied computer programs directing the enterprise toward the suitable endowment. Such area finds completion with the activity of legal control of the accounts, that he/she sees in the Doctors Commercialistes the natural recipients, and with the analyses of economic efficiency.
The intervention in the center of evaluations of firm involves himself/herself is the activity of assistance furnished in the center of negotiation or on the occasion of conferment, transfer and acquisition of shares, branches of firm, etc., is the consequent activity of consultation in the application of the method of evaluation more suitable to the single specific case.
In the area of the extraordinary operations (fusions, conferments, transformations, liquidations), the necessity of contextual knowledges ragionieristiche and juridical, it finds in the Doctor Commercialiste professionally the more qualified subject and suited for such type of activity. He lends, in fact, a careful assistance is type managerial, with the purpose to appraise the convenience of the operation, is type juridical, handling formal fulfillments, over that to the aspects of fiscal and bookkeeping-administrative nature.
Around the area of the accords parasociali reenters in Doctor Commercialiste's competences the predisposition of contracts of stock labor union of control and vote and the activity of representation of shareholders and bondholders in the relative meetings, as well as the composition of controversies between the partners and the society.

Cessation Of the enterprise
The phase of the cessation, absolute or relative, of the firm, constituting the conclusion of an economic activity also involves always the demand to also place side by side a contextual and necessary inexpensiveness of the operations to the juridical correctness of the procedures of law.
Of it of that the figure of the technician appears irrinunciabile for the ampleness of his/her knowledges that they allow of to furnish the suitable juridical-tributary assistance in the cases to him achieves you take over in the business management or of liquidation, of transfer of firm or still of procedures concorsuali and proposals of agreement. Analogous relief dresses again the activity of consultation and management in the cases of orders received for business improvements or commissariamenti.

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To contact us: Dr. De Marco & Lawyer Dibari
street Andrea Da Bari,27-70122-BARI-Italy- (Tel +39 080 5230281 Fax +39 080 5727093)

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Last updating: September 16 th 1999 by Dr.Stasolla Maurizio