The firm does not give legal advice and represents nobody. It produces the economic and accounting analysis a lawyer then uses: amounts rebuilt from the underlying documents, interest and penalties recalculated, notification dates lined up, a debt or a loss quantified. Where a lawyer is required the matter is handled with the law office of Avv. Paola Monaldi in Forlì, and keeping the two roles apart is exactly what makes the analysis usable.
A dispute almost always contains a number, and the number is almost always assumed. The claimant asserts it, the annexes appear to support it, and the argument moves on to entitlement and procedure while the arithmetic goes unexamined by anyone. That is the gap this work fills. The firm opens the file as an accounting problem: what is being demanded, out of what components, calculated by what method, from which documents, and does the total that appears at the bottom follow from any of it.
What the firm does not do is equally definite. It gives no legal advice, drafts no pleadings, files nothing with a court and appears before no authority. Where a matter needs a lawyer it is handled with the law office of Avv. Paola Monaldi, Corso della Repubblica 79, Forlì, and the analysis prepared here is the material that legal work is built on.
The separation is not administrative tidiness. A technical report written by somebody who is also arguing the case reads as advocacy, and it is treated as advocacy by the person who has to decide. A report that stays strictly inside the accounts, states its method, shows its sources and declines to reach a legal conclusion is harder to dismiss, precisely because it never claims more than it can demonstrate.
Facts expressible in figures and dates: sums claimed, sums paid, rates applied, periods counted, days elapsed between one act and the next.
Whether a clause is valid, whether an act is void, whether a defence will succeed. Those are legal conclusions and they belong to the lawyer who will have to defend them.
The recalculation is performed from the underlying documents rather than from the other side's summary, and it is reported whether the result helps the client or not.
Not for you and not for your opponent, but for a judge or an official who will read it once, in a hurry, without the background you both have.
Most files need two or three of the following rather than all six. The scope is fixed in advance, in writing, because an analysis that keeps expanding costs more than it is worth and arrives after the hearing it was meant to serve.
The demand broken into its components: capital, interest, penalties, collection charges, costs. Each traced back to the document that generated it, and each one that cannot be traced identified as such.
The rate actually applicable to each period, applied to the correct base, over the correct number of days. Compounding examined separately, because interest charged on penalties and on earlier interest is a frequent and quiet source of inflation.
Whether the claim is, in plain terms, what it says it is. The stated method is applied to the stated figures and the result is compared with the total demanded. The two differ more often than anyone expects.
Every act in the file placed on a single dated line, using the notification date on the envelope or the certified email receipt rather than the date printed on the document. Gaps and overlaps become visible at once.
Item by item, the period applicable to that kind of claim, the acts capable of interrupting it and the date each item would have expired. Delivered as a table, because a folder is never one object with one answer.
A loss, a debt, a shareholding, a business or a property expressed as a figure with a stated method and stated assumptions, so that a reader can test the sensitivity of the result rather than accept it.
The subject matter varies more than the work does. In each of the situations below somebody has asserted a figure, somebody else doubts it, and the documents capable of settling the question exist but have never been read in order.
A cartella esattoriale or a series of them, often years old, containing items of different natures and different ages. The analysis separates them and dates each one.
The procedures open to individuals and small businesses outside ordinary insolvency require a complete and honest reconstruction of assets, income and liabilities. That reconstruction is accounting work before it is anything else.
A shareholder leaving, an accusation about how a company was run, a share to be valued. Management accounts, related party flows and drawings are examined against what the books say happened.
Supply, works and services contracts where liability is not really in dispute but the quantum is. Price mechanisms, variations, penalties and set-offs recalculated from the contract itself.
Estates where heirs disagree about values, about lifetime transfers or about what was actually left. Cadastral and banking records anchor the discussion to documents rather than recollection.
Clients abroad whose Italian file is incomplete because half of it was notified to an address they no longer use. Rebuilding the file is itself part of the job.
The reason is structural rather than scandalous. Large claims are assembled by systems, over long periods, by several offices in sequence, and each of them applies its own rule to the output of the previous one. Nobody, at any point, recomputes the whole from the beginning. By the time a demand reaches a debtor it may have passed through four calculations, none of them wrong in isolation and the combination of them not corresponding to anything.
So the recalculation starts from the documents rather than from the summary. What was owed, when, under which rate, reduced by which payments, credited on which dates. It is patient work with no shortcuts, and it ends with a figure that can be defended line by line. Sometimes that figure confirms the claim exactly, and that result is reported with the same clarity as any other, because a client who knows the claim is sound can negotiate or settle instead of spending two years discovering it.
Interest calculated on a base that already includes earlier interest, or applied to penalties as though they were capital. Small per period and substantial across a decade.
Instalments paid, offsets granted, amounts recovered by attachment and never deducted. Bank statements settle this, and they are usually the documents nobody assembled.
Collection charges, registration costs and notification fees carried forward from one act into the next and then added again on their own account.
A term counted from the date printed on a document rather than from the date it was notified. On that difference can turn the whole enforceability of an item.
The deliverable is a written report, and its form follows from who has to read it. It opens with the question it was asked to answer and the scope it accepted. It sets out the documents examined, numbered as exhibits and listed so that any figure can be followed back to its source. It contains a method section in which the calculation is described well enough for a competent reader to repeat it and reach the same result. It states its assumptions openly wherever the documents do not settle a point, and it says what it could not establish.
Conclusions are expressed in figures and dates. Where a range is honest, a range is given, with the assumption that moves it. There is no advocacy in it, because advocacy in a technical report is the fastest way to have the whole document set aside.
The division of work with the law office is fixed at the outset so that nobody is waiting on anybody. We work on the numbers, the dates and the documents. The lawyer decides what is argued, drafts what is filed and appears where appearance is required. The report is addressed to the client and shared with the lawyer, and where the two of us work the same file the engagement letters say plainly which of us is responsible for what.
The question is written down, the scope fixed and the document list agreed. A file of thirty annexes and a file of three thousand are not the same exercise and should not be priced as though they were.
The file is rebuilt in date order from the originals: acts, notifications, payments, correspondence. Whatever is missing is listed and chased before any figure is produced.
The recalculation is performed and then repeated independently against the same sources. A report that cannot survive being checked twice internally will not survive being checked once outside.
The report is delivered with its exhibits, discussed with you and with your lawyer, and updated if documents surface later that change the arithmetic.
Every act with its envelope or certified email receipt, contracts with annexes and variations, bank statements covering the relevant years, and the correspondence in date order.
The reconstruction, the recalculation, the tables, the exhibits and the written report, in your language and in Italian where it has to travel.
The legal strategy, the pleadings, the filings and the representation. Engaged directly by you, with the boundary between the two roles stated in writing.
No, and the distinction is deliberate rather than cautious. The firm is an economics and accounting practice. It establishes what the numbers in a file are, how they were arrived at and whether they hold, and it does not advise on the law, draft pleadings or appear before anybody. Where a lawyer is needed the work is done alongside the law office of Avv. Paola Monaldi in Forlì, whose role is the legal one. A report that stayed inside its own competence is also a report that is harder to attack.
An independent reconstruction of the arithmetic, which is usually the part no one has performed. A lawyer argues about entitlement, procedure and interpretation. Somebody still has to open the annexes, rebuild the calculation from the underlying documents and say whether the total demanded is the total the method produces. In our experience that exercise moves the figure often enough to be worth doing before any position is taken on the law.
It is written so that it can be. Every figure is traced to the document it came from, the method is set out in its own section so that a reader can repeat the calculation, the exhibits are numbered and the assumptions are stated where the documents do not settle a point. Whether and how it is produced is a decision for your lawyer, who takes it knowing the file. What we guarantee is that it will be followable by a reader who was not there.
The complete file rather than the part that seems relevant: every notice with its envelope or its certified email receipt, the contract with its annexes and any variations, bank statements covering the payments, and the correspondence in date order. Gaps are normal at the beginning. We list what is missing and what it would change, so that you can decide whether obtaining it is worth the delay.
Not for the analysis. Contracts, statements and correspondence are read in English or Russian as they come, and the report is delivered in your language and in Italian where it has to travel further. Documents that will be produced in an Italian proceeding may need a sworn translation, which is arranged through the law office rather than improvised at the last moment.
Where most of these files begin: a claim from the state that nobody has audited.
Situations of this kind as they actually arrive, with what the numbers did.
Who prepares the analysis, and the boundary the practice keeps to.
One demand, with the annexes that are supposed to justify it, is enough for a first view on whether the arithmetic holds and what an independent recalculation would probably change. The first reading carries no obligation and no fee.