Luigi Melloni has been added to the list of certified professionals under the Tax Control Framework (TCF). He joins Prof. Alain Devalle, an honorary partner of the firm, who has been on the list since 16 October 2025.
What is the TCF?
The Tax Control Framework is the internal control system through which a company identifies, measures, manages and controls tax risk. Legislative Decree 221/2023 reformed the collaborative compliance regime and stipulated that the TCF must be certified by professionals registered on a specific list.
Why it matters to businesses
A certified TCF is one of the requirements for accessing the collaborative compliance scheme. The scheme allows for prior consultation with the Revenue Agency regarding situations involving tax risks and provides for more favourable penalty terms.
How RLVT can help you
The firm assists businesses in verifying compliance with requirements, in the design or review of the TCF, and in its certification.