Privacy Policy


Studio Marchionni & Partners is a member of HLB International Limited, a company incorporated under English law and is part of the international network consisting of independent legal entities.

HLB International is an international network of independent businesses and firms (the "Member Firms") operating in the field of auditing and tax consulting ("the HLB network"). HLB International Limited ("HLB") represents the entity in charge of the HLB network.

Studio Marchionni & Partners (hereinafter also "the Firm") and each of the Member Firms constitute a separate legal entity and have no liability for the actions or omissions of another entity. The provisions and regulations of the HLB network do not involve a partnership relationship between HLB International Limited and/or Member Firms,

Studio Marchionni & Partners is the Data Controller of the data referred to in this Privacy Policy ("Privacy Policy").



By providing personal data to this website, the user recognizes and accepts the processing of his/her personal data performed by Studio Marchionni & Partners, including the transfer of such personal data and the collection and processing of the same, to the extent permitted and for the purposes set out in the Privacy Policy.

The Privacy Policy applies exclusively to the website provided by Studio Marchionni & Partners (hereinafter, also only the "Site") and not to the various different websites, relating to the other locations where the HLB network operates, to which eventually redirects. Users are therefore invited to consult the relevant information on Privacy before transmitting personal data.

By using www.marchionnipartners.itand sending all personal data to Studio Marchionni & Partners, the user agrees to the Firm processing his/her personal data in accordance with the Privacy Policy.



Registration is not required for access to the site, but if the user participates in any of the activities or uses the services offered by, the Firm collects the essential data for providing such services directly from the user, such as name, surname, professional qualification, e-mail address, employer's name, and telephone number.

Access to does not entail the processing of sensitive personal data concerning the user.

Sensitive data means data related to race or ethnic origin, political opinions, religious beliefs or similar, physical or mental health, sexual orientation, etc., indicated in Art. 6, Paragraph 1, of the European General Data Protection Regulation ("GDPR").

If the user voluntarily provides personal data, Studio Marchionni & Partners will intend the explicit consent to have been acquired to the use of such data in relation to the purpose for which it was provided.

The legal basis of data processing is therefore identified in the need to provide the services offered by and requested by the user.



When the user accesses the website, the Firm, through the use of cookies (including third parties), may collect technical data such as an IP address (Internet Protocol), the details of the pages consulted on www., of the other pages that the user consults on the Web, and the browser used to view the site.

The website collects logs and standard technical internet data to improve the user's browsing experience and to monitor the proper functioning of the Site, as well as to identify the source of the Site's traffic and identify its users. Through access to the Site, the Firm may also collect other data such as activities and preferences for using the website and demographic analyses of users or profiles. For more details, users can consult the "Cookie policy" of the Firm.

Such information is not intended to be associated with the user's personal identification data. The navigation data, however, could allow the user to be identified only in the case of association with the personal identification data of said user, which the Firm reserves to implement only in the event it has to pursue its own legitimate interests and, in particular, ascertain any liability for suspected computer crimes and/or damage to the site.



Studio Marchionni & Partners collects personal data provided directly by the user in the following circumstances:

-        When the user signs up for an update form;

-        When the user registers to attend an event or to join an initiative;

-        When the user contacts the Firm to request further information.

Studio Marchionni & Partners collects the minimum amount of data necessary to allow management of the request received by the user; the Site specifies when the information must necessarily be provided for the purpose of providing, or not providing the service.

In the event that such data is necessary for the provision of the requested service and the user refuses to provide it, inevitably it will not be possible to proceed with the provision of the requested service.

Generally, any additional data is required only to allow the Firm to provide the most appropriate feedback.



The Firm processes personal data provided by the user to process the request and to manage the site and the services it offers to the user, as described in the Privacy Policy. Data can be processed using paper and electronic means.

When the user requests material or sends a contact request, he/she can exercise the option to receive any other data of interest.



At any time, pursuant to Articles 15-18 and 21 of the GDPR, the user has the right to view the personal data provided, to update or correct such data, or to request that his/her personal data be deleted from the systems by sending an email to :

The user also has the right to the portability of his/her data, pursuant to Art. 20 of the GDPR, as well as to submitting a complaint to the Guarantor for the Protection of Personal Data.

Such requests will be processed in accordance with current privacy regulations. 



Studio Marchionni & Partners may enter into a contract with other companies or natural persons to process the request for services received by the user or in order to perform administration and maintenance of the Site, or provide the services requested by users. Studio Marchionni & Partners can therefore allow such companies to access the user's personal data related to said purposes and on the Firm's behalf. The companies to which the data is eventually transferred will process it pursuant to specific contracts stipulated with Studio Marchionni & Partners, as Data Processors pursuant to Article 28 of the GDPR.

The Firm may also share the user's personal data with other member companies within the HLB network, provided this is consistent with the purpose for which the personal data was collected.

Studio Marchionni & Partners may potentially transfer personal data in response to a request from a Judicial Authority, a subpoena, a government investigation, or as otherwise required, or permitted by law. The Firm does not provide data to third parties for marketing purposes.

Studio Marchionni & Partners could, as a result of the transfer of a business unit, merger, change of shareholders, transfer of assets, reorganization or liquidation of the Firm ("extraordinary transactions"), transfer, entrust or assign the user's personal data to third parties involved in corporate operations. The aforementioned parties will process the information as autonomous data controllers.


Studio Marchionni & Partners keeps the data provided by the user exclusively for the time strictly necessary to satisfy the request received by the latter.

The navigation data and the data relating to cookies may be kept in case it is necessary to ascertain liability in case of cyber crimes and/or damage to the site and for the time necessary for this; apart from such possibility, said data will not be stored for more than seven days.

Data will be deleted in accordance with data retention procedures.



The Firm has implemented universally recognized technology and operational security standards to protect personal data from loss, misuse, alteration, or destruction. Studio Marchionni & Partners requires the utmost confidentiality in the use of personal data of third parties by all employees and partners; only duly authorized personnel has access to such data.



To allow for the development of the activities listed in the Privacy Policy, it may be necessary to transfer users' personal data to countries that may not provide a level of personal data protection equivalent to that offered by European data protection legislation. If personal information is transferred to countries that do not provide the same level of protection, or in any case an adequate level of personal data protection based on an adequacy decision pursuant to Art. 45 of the GDPR, each party to whom the data will be transferred shall guarantee the adequacy of the processing by signing specific contractual Clauses (possibly, by signing the standard contractual Clauses approved by the European Commission), unless binding corporate regulations have been signed pursuant to Art. 47 of the GDPR or if Studio Marchionni & Partners may reference any other appropriate legal basis for the transfer of personal data pursuant to Art. 49, Paragraph 1 of the GDPR.



Studio Marchionni & Partners may periodically modify or update the Privacy Policy. The revision dates are always indicated in order to allow the user to be constantly updated about the use of his/her personal data by the Firm.

Therefore, the user is asked to consult the Privacy Policy periodically in order to check for any changes.

The changes and additions to the Privacy Policy are effective from the date of publication.


THIRD-PARTY LINKS may connect to third-party sites not controlled by Studio Marchionni & Partners and that do not operate according to the privacy practices. When connection is made to third-party sites, the privacy practices of Studio Marchionni & Partners are no longer applicable. The user is invited to review the privacy policy of each third-party site before disclosing any personally identifiable information.

Please note that Studio Marchionni & Partners is not responsible for the content of third-party websites.



The user's personal data is processed in full compliance with current regulations. In the event of doubts of an interpretative nature, the user can contact the Guarantor for the Protection of Personal Data.

For specific questions related to the Privacy Policy or any queries to the Studio Marchionni  & Partners' Data Protection Officer, the Firm may be contacted via e-mail at the following address:  



The Data Controller is:


Studio Marchionni & Partners

Viale F.lli Rosselli no. 46 - 61121 Pesaro (PU)


For any needs relating to the processing of personal data, the Data Controller may be contacted via e-mail at the following e-mail address:


Last revision [January 2019]




IFRS 18: nuovi obblighi di informativa sugli indicatori di performance

L’IFRS 18 pubblicato dallo IASB introduce



DEF, in audizione il CNDCEC chiede interventi per ceto medio e bonus edilizi

Il CNDCEC in audizione presso le commissioni



Gestione dipendenti pubblici e separata: prescrizione a dicembre 2024

Nella circolare n. 58 del 2024, l’INPS