Andrea Rottoli
Piazza Filippo Meda, 5
20121 Milano - Italia
t: +39.02.776931
f: +39.02.77693300




Andrea Rottoli graduated in Economics at the Catholic University of Milan in 2010. He was admitted to the Association of Chartered Accountants in 2013. He joined Maisto & Associati in 2015 after having worked with an international tax and legal firm for four years. 

He specializes in VAT.


  • Exemptions in VAT law - Recent case law of the CJEU, A. Rottoli, A. Parolini, in CJEU - Recent developments in Value Added Tax 2016, M. Lang, P. Pistone, A. Rust, J. Schuch, C. Staringer, D. Raponi (eds), Wien, 05/10/2017, 267-291
  • Requisiti formali di non imponibilità e ripartizione dell’onere della prova nelle operazioni di trasporto internazionale non imponibile ai fini IVA, A. Rottoli, A. Parolini, in Il Diritto Marittimo, 2016, 544-550
  • The role of the ‘Rationality Test’ in attributing supplies of service to fixed establishments – A critical approach to Case C-605/12 (Welmory),, A. Rottoli, A. Parolini, in World Journal of VAT/GST law, 2016, 1-8
  • Le nuove sanzioni amministrative applicabili in caso di irregolare assolvimento dell’IVA mediante reverse charge, A. Rottoli, P. Arginelli, in Rivista di diritto tributario - supplemento online, 06/04/2016
  • Mapfre Asistencia and Mapfre warranty. VAT exemption. Lump sum covering breakdowns of a second-handed vehicle, A. Rottoli, A. Parolini, in Highlights Insights on European Taxation, 2015, 34-44
  • Idexx Laboratories Italia. Failure to comply with formal requirements relating to the right to deduct cannot result in loss of that right, A. Rottoli, A. Parolini, in Highlights Insights on European Taxation, 2015, 85-93