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    © 2024 Bernoni & Partners (Tax code and VAT n. 01692980152) and © 2024 Ria Grant Thornton S.p.A. (Tax code and VAT n. 02342440399) are the two member firms under which Grant Thornton operates in Italy as Grant Thornton Italy. "Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Jointly, Bernoni & Partners and Ria Grant Thornton S.p.A. (with all its entities are member firms of GTIL) are also referred to as " Grant Thornton Italy". GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. Please see https://ita-prod-emea.gtil-dxc.com/disclaimer1/ to learn more.