USE tempdb;

CREATE TABLE dbo.T1(
DATA datetime,
PREZZO int,
PEZZI int
);

INSERT INTO dbo.T1 VALUES ('20070102', 4, 3);
INSERT INTO dbo.T1 VALUES ('20060102', 4, 3);
INSERT INTO dbo.T1 VALUES ('20050102', 4, 3);
INSERT INTO dbo.T1 VALUES ('20070202', 4, 3);
INSERT INTO dbo.T1 VALUES ('20070302', 4, 3);
INSERT INTO dbo.T1 VALUES ('20050202', 4, 3);

SELECT 
      Anno, [1], [2], [3], [4], [5], [6]
    , [7], [8], [9], [10], [11], [12]
FROM (
    SELECT
          YEAR(Data) AS Anno
        , MONTH(Data) AS Mese
        , Prezzo * Pezzi AS Totale
    FROM dbo.T1
) AS SourceTable
PIVOT (
    SUM(Totale) FOR Mese IN (
          [1], [2], [3], [4], [5], [6]
        , [7], [8], [9], [10], [11], [12]
    )
) AS PivotTable;

/* Output:

Anno        1           2           3           4           5           6           7           8           9           10          11          12
----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- -----------
2005        12          12          NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL
2006        12          NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL
2007        12          12          12          NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL        NULL

(3 row(s) affected)

*/

DROP TABLE dbo.T1;