GINELLI GOTTARDO

Dottore commercialista;

- - enrolled in the oficial register of Dottori Commercialisti ed Esperti Contabili of Crema at number 31/A, since 1984;

- -enrolled in the oficial register of Auditors, with governative decree published in G.U. n. 31 bis IV serie speciale on 21/04/1995 at number 27915;

- - technical consultant at Civil Court of Crema.

He spent nearly eight years as a consultant in the tax department of an international auditing company; since 1985 he has independently practised as a dottore commercialista, focusing on business taxation and companies issue, with special interest in international taxation and extraordinary finance.

He is external auditor in many private and pubblic bodies and internal auditor in several companies.