Massimo has developed a career focused on the systematic study of Tax and Customs Law, with particular dedication to researching current issues and formulating legal criteria applicable to tax matters. At TPA, his practice has been characterized by meticulous management of administrative proceedings, supported by technical analysis of case files and case follow-up before administrative authorities and judicial bodies. His work includes designing procedural strategies tailored to each situation, as well as preparing briefs and communications addressed to various Public Administration bodies.