Corporate restructuring and insolvency

graffio

Our approach

We provide assistance to companies and corporate groups in reorganization operations for the definition of a new corporate group and/or company structure, including multinational contexts. We also support our clients in turn-around transactions aimed at restructuring existing debt, intervening to protect both debtors and creditors or potential investors.

PRACTICES

    • Reorganisation of companies and corporate groups
    • Merger and demerger operations in preparation of financing transactions and other extraordinary corporate transactions.
    • Assistance in the field of carve-out and related valorisation
    • Assistance in transfers and other intra-group transactions
    • Voluntary corporate liquidation procedures
    • Management of restructuring operations aimed at resolving the business crisis
    • Recovery plans and other debt restructuring instruments
    • Assistance in composition procedures   
    • Definition of agreements with investors for the provision of functional finance
    • Extraordinary transactions in the context of bankruptcy proceedings and corporate restructuring
    • Assistance in corporate turnaround operations and in their related economic and corporate obligations

Highlights

11.11.24

Lawp with Take Mi Home in the partnership with Terme di Saturnia

Terme & SPA Italia has completed an investment round in Take Mi Home, an innovative startup operating in the home beauty and wellness se...

More
10.06.24

International Fraud & Asset Tracing 2024 with Chambers and Partners

We are glad to be among the contributors of the “International Fraud & Asset Tracing 2024” Global Practice Guide published by Chambe...

More
02.05.24

IBSA SPRING 2024 CONFERENCE

We are pleased to be sponsoring the IBSA’s International Business Structuring Spring 2024 Conference on Thursday 9 May in London, with...

More
28.03.24

Sports Law 2024 Guide with Chambers and Partners

We are delighted to be a contributing firm to the 2024 Sports Law Guide with Chambers and Partners. Our commentary on the Sports law in Ita...

More
15.12.23

Lawp in the restructuring of Allegrini Group

The Verona-based wine group Allegrini has divided its main assets between Veneto and Tuscany as part of a corporate restructuring and govern...

More
15.07.23

International Fraud & Asset Tracing 2023 with Chambers and Partners

We are glad to be among the contributors of the “International Fraud & Asset Tracing 2023” Global Practice Guide published by Chambe...

More
08.05.23

IBSA SPRING 2023 CONFERENCE

We are pleased to be sponsoring the IBSA’s International Business Structuring Spring 2023 Conference on Thursday 11 May in London, wi...

More
26.04.23

Lawp with Monica Brivio in the acquisition of Insert Deal

Lawp assisted Monica Brivio and her holding company in purchasing the entire share capital of ID Insert Deal, a leading company active in t...

More
19.04.23

Sports Law 2023 Guide with Chambers and Partners

We are delighted to be a contributing firm to the 2023 Sports Law Guide with Chambers and Partners. Our commentary on the Sports law in Ita...

More
09.02.23

“Investment Management Exemption”

The first session of the International Course organized by Eutekne, dedicated to the latest developments in international taxation, will tak...

More
08.02.23

Lawp secures acquittal for Carmen Testa

Lawp represented Mrs. Carmen Testa in criminal proceedings, where she was charged, among other allegations, with using voluntary disclosure ...

More
30.07.22

LAWP with Venezia FC in the bond issuance launched through the Tifosy investment platform

Maurizio Marullo, Giorgio Vagnoni e Claudio Todesco are the professionals in the team that advised Venezia FC in the transaction leading to ...

More
28.06.22

Litigations: from tax commissions to Cassation appeals

LITIGATIONS: FROM TAX COMMISSIONS TO CASSATION APPEALS “The accountant’s assessments at the levels of merit in view of the judgm...

More
25.05.22

International Fraud & Asset Tracing 2022

We are glad to be among the contributors of the “International Fraud & Asset Tracing 2022” Global Practice Guide published by Chamb...

More
17.05.22

Tax Justice Reform

The Council of Ministers No. 78 approved a bill with provisions on tax justice and the tax process. According to the Government’s noti...

More
29.04.22

Dissolved companies and risks for the shareholder

As of 13 December 2014, dissolved companies may receive, for five years after the request for cancellation from the Companies Register, tax ...

More
09.04.22

Controversy over self-sufficiency in Cassation

The requirement of self-sufficiency of an appeal in the Supreme Court of Cassation was brought to the attention of the European Court of Hum...

More
07.04.22

IBSA Spring 2022 Conference

We are pleased to attend the The International Business Structuring Association (IBSA)‘s International Business Structuring Spring...

More
02.04.22

Telematic filings and hearings in the Court of Cassation until 31 December 2022

With Article 16 of Law Decree 228/2021 (the so-called Milleproroghe converted into law), the Italian Government extended until 31 December 2...

More
28.03.22

LAWP with NIO Cocktails for entry into the US consumer market

LAWP assisted NIO Cocktails in its deal to enter the US retail market. Niococktails (Needs Ice Only), a leading Italian company in the ready...

More
25.02.22

“Reversionary” trusts with fixed taxes

When the trust allocates assets to the settlor, it is referred to as a ‘reversionary’ trust: this would typically occur in the case ...

More
01.02.22

Holding companies and the “Family Safes” trust fund

HOLDING COMPANIES AND THE ‘FAMILY SAFES’ TRUST FUND “Evaluations in the choice of the top management, incorporation methods and ta...

More
19.01.22

Bankruptcy does not interrupt the Cassation proceedings

In the event of bankruptcy, the trial usually stops automatically and procedural legitimacy is transferred to the liquidator pursuant to the...

More
12.11.21

LAWP advised SAHG in the take-over of Sant Ambroeus Milan

Giorgio Vagnoni, Maurizio Marullo, Paolo Giovannini, Claudia Pavanello and Alessandra Mosca are the professionals of the team that advised S...

More
12.11.21

Hearings on paper at the Cassation Court until 31 december 2021

The freeze on public hearings until 31 December 2021 affects not only the tax proceedings before the Tax Commissions, but also the proceedin...

More
04.11.21

IBSA Autumn 2021 Conference

Maurizio Marullo participated as a speaker at the IBSA Autumn 2021 Conference, entitled ‘Insolvency, Restructuring & Refinancing: ...

More
21.10.21

Costs incurred by the fictitious intermediary are deductible

In the event of a tax assessment for fictitious interposition, the costs incurred by the interposed person must also be charged to the taxpa...

More
15.10.21

Contributions in onerous trusts still at risk of taxation

With the draft circular published on 11.8.2021, the Revenue Agency took note of the most recent orientation of the Supreme Court, according ...

More
13.10.21

Uncertainties still surround the tax treatment of trusts on a supranational basis

The tax regime of trusts in the international context is still characterised by aspects of uncertainty, also following the draft circular pu...

More
08.10.21

TopLegal Awards 2021

Our Law Firm was a finalist for the “Tax” specialist field in the market research conducted by Top Legal for the year 2021. TopLegal Awa...

More
06.10.21

Pimby Award 2021 to Scapigliato

Gabriele Di Nuzzo, Alessio Di Pietro, Claudia Marongiu and Alessandra Mosca are the professionals in the team that assisted Scapigliato S.r....

More
30.09.21

Public consultation on trusts

Our Firm took part in the public consultation launched by the Italian Revenue Agency on 11 August 2021 offering some considerations on the d...

More
24.09.21

Purchase of treasury shares not tax-equivalent to shareholder’s withdrawal

The purchase of treasury shares is not tax-equivalent to shareholder withdrawal. By analysing a buy back transaction involving the sharehold...

More
15.09.21

Withdrawal from non-competition agreement not allowed

The employer may not withdraw from the non-competition agreement. This was confirmed by the Italian Supreme Court in its order 23723/2021 fi...

More
04.08.21

Electronic filings with the Supreme Court until December 31, 2021

The Government has extended the state of emergency due to the spread of the coronavirus until December 31, 2021. As a result, the provisions...

More
21.07.21

LAWP is assisting Venezia FC

We are assisting a club enrolled in the Serie A championship on a wide range of legal, tax and financial matters, including in the corporate...

More
03.07.21

VAT neutrality to be preserved in tax assessment

In case of assessment for tax evasion, States must always preserve VAT neutrality. This has been confirmed by the Court of Justice of the Eu...

More
24.05.21

Exports and investments, the recovery comes from international markets

Maurizio Marullo, interviewed by ItaliaOggi in the article ‘Export and investments, the recovery comes from international marketsR...

More
03.05.21

Electronic filings with the Italian Supreme Court of Cassation until July 31, 2021

The Ministerial Decree of 27January 2021 allowed the filing of acts and documents electronically also at the Italian Supreme Court of Cassat...

More
02.02.21

New OECD guidelines on double taxation treaties

On 21 January 2021, the OECD published an update of its 3 April 2020 Guidelines on the Interpretation of Double Taxation Treaties, also urgi...

More
19.01.21

Telematic proceedings in the Court of Cassation: latest news

Compared to the courts of first and second instance, where the tax process is fully digitalised, in Supreme Court proceedings documents are ...

More
09.12.20

International disputes penalised by the discontinuance of action

In the context of international double taxation procedures, mutual agreement procedures between States, which take precedence over domestic ...

More
17.11.20

Grounds for a judgment that cannot always be appealed against in the Court of Cassation

With the current wording of art. 360, paragraph 1, no. 5), Civil Procedure Rules (CPR) as a starting point, Dario Augello and Gabriella De M...

More
16.10.20

Beneficiaries of foreign trusts obliged to tax monitoring

On the basis of an answer provided by the Italian Revenue Agency which has not yet been made public, Paolo Giovannini and Dario Augello made...

More
09.10.20

“Tax litigation” specialist field award

Our Law Firm was a finalist for the “Tax Litigation” specialist field in the market research conducted by Top Legal for the year 2020. A...

More
30.09.20

Lawpartners becomes LAWP

Following a process aimed at assessing our own identity and mission, “Lawpartners” became “LAWP”, where the “P” stands for Plura...

More
31.08.20

Budgetary analysis and budget drafting for a professional sports club

Our Firm assisted a professional sports club in the analysis and reclassification of past financial statement data in order to provide stake...

More
26.08.20

Mutual agreement procedure pursuant to Conv. 90/436/EEC

Our Law Firm assisted one of its clients, world leader in the air conditioning market, in tax litigation relating to a transfer pricing adju...

More
20.07.20

Preparation of a stock-options plan dedicated to the top managers of a leading multinational group operating in the fashion and luxury industry

We supported a well-known international law firm in the drafting and implementation of the Italian tax section of the information document o...

More
10.07.20

Expert estimate of the economic value of a holding company operating in the biomedical field

Our Firm prepared an expert estimate of the economic value of a holding company operating in the biomedical field, with shareholdings both i...

More
31.05.20

Validity of additional “chain” submissions

The Firm has assisted a leading financial intermediary in tax litigation relating to the adjustment of a tax credit shown in the tax return ...

More
30.05.20

Sale of membership interest in a holding company

Our firm offered legal assistance in a transaction for the transfer of membership interests in a holding company owning the majority shares ...

More
17.05.20

Market research “Law Firms of the Year 2020”

Our Law Firm has been selected for the ranking list prepared by the research institute “Statista” for Il Sole 24 Ore for the yea...

More
18.04.20

Mention in the guide “Best Lawyers and Corporate Law Firms”

Our Law Firm has been mentioned among the firms of reference in the guide of best lawyers in “M&A Midmarket” and “M&am...

More
15.04.20

Menzione nel ranking “Leaders League”

Lo Studio è stato selezionato nell’ambito della graduatoria realizzata dall’istituto di ricerca francese “Leaders League” per l’a...

More
29.01.20

Transaction for the acquisition of control of a professional football club

We granted legal assistance to certain international family offices and other investors in a transaction for the acquisition of control of a...

More
30.12.19

Assessment of residence for tax purposes

The Firm assisted a professional football player in the litigation relating to the recovery of income deriving from sports performance abroa...

More
15.12.19

Mention in Chambers and Partners – “High Net Worth Rankings”

Mr. Matteo Rapinesi was mentioned among the leading professionals in the “Private Wealth Law – Italy” sector as a result of the market...

More
12.12.19

Strategic support in determining transfer pricing between companies belonging to multinational groups

Our Firm assisted a series of companies belonging to multinational groups and based in Italy in drafting the national documentation supporti...

More
31.10.19

“Tax litigation” specialist field award

Our Law Firm was a finalist for the “Tax Litigation” specialist field in the market research conducted by Top Legal for the year...

More
29.09.19

Mention in “The Legal 500 – Italy – Tax” ranking list

Our Law Firm was mentioned among the firms of reference in the “Italy – Tax” sector as a result of the market research con...

More
21.07.19

Drafting of consolidated financial statements for an Italian multinational group

Our Firm assisted an Italian company with several foreign subsidiaries in the preparation of the Group’s consolidated financial statem...

More
05.07.19

The deed of segregation in trust is not subject to any proportional tax withdrawal

The Supreme Court ruled that the deed of segregation in trust does not trigger any indirect tax. 2019 By means of the judgement no. 16701, f...

More
30.06.19

Contractual negotiation in favour of sports professionals for the identification of the taxation applicable to their remuneration

Our Law Firm assisted a number of professional athletes – both in the negotiation phase prior to the signing of their sports performan...

More
26.06.19

M&A and corporate reorganization

Legal assistance in a corporate reorganization transaction concerning an Italian and a US company. 2019 The Firm provided legal assistance t...

More
13.05.19

Market research “Law firms of the year 2019”

Our Law Firm has been selected for the ranking list created by the research institute “Statista” for Il Sole 24 Ore for the year...

More
20.03.19

Code of Corporate Crisis and Insolvency: impact on corporate organizational structure

On 16 March 2019 certain provisions of the Legislative Decree no. 14/2019, so called Code of Corporate Crisis and Insolvency (“CCII”) ca...

More
14.03.19

Real estate transactions

Legal and tax assistance in favour of certain high net worth individuals and family office in the execution of international real estate tra...

More
25.02.19

M&A transaction for the sale of membership interests

Legal and tax assistance in the execution of an agreement for the transfer of membership interests of an Italian and US company. 2019 The Fi...

More
18.01.19

Cancellation of a preventive seizure concerning alleged tax crimes

Legal assistance in the review procedure against a preventive seizure ordered during an investigation concerning the crime of fraudulent sub...

More
10.01.19

Merger aimed at the reorganization of an international group

Legal and tax assistance in the completion of a merger amongst Italian entities member of a multinational group. 2019 The Firm provided assi...

More
21.12.18

Not elusive partial asymmetrical demerger

Legal assistance in a corporate transaction and in the drafting of the questioning to the Revenue Agency. 2017-2018 The firm provided legal ...

More
21.11.18

M&A transaction for the transfer of shares

Legal assistance within a M&A transaction aimed at the sale of shares. 2018 The Firm provided legal assistance to certain shareholders o...

More
31.10.18

Succession of a family estate composed of movable, immovable property and works of art

We granted legal assistance to a high net worth individual of non-European citizenship in the strategy of succession and allocation of a sig...

More
19.10.18

Registration tax payment notice notified in the sixty days following the tax audit conclusion

Annulment of the act set by the Supreme Court. 2011-2018 The Firm assisted an Italian company, important player at local level operating in ...

More
01.10.18

Loan aimed at the acquisition of the entire shareholding of a multinational group

Legal and tax assistance in the negotiation of a loan agreement with a leading Italian bank, aimed at the acquisition of the entire sharehol...

More
25.09.18

Completion of a business combination

Legal assistance in a business combination concerning an Italian bank. 2018 The Firm provided assistance for the completion of a business co...

More
10.09.18

Definition of the new shareholders’ map of an international group

Legal and tax assistance in the definition of the new shareholder’s map of a group active in manufacturing and marketing of stone and resi...

More
26.07.18

Investment transaction

Legal assistance in an investment transaction in a company leader in communication and marketing services. 2018 The Firm provided legal ...

More
21.06.18

Share transfer agreement

Legal assistance in a transaction for the transfer of shareholding interests in a bank 2018 The Firm provided legal assistance in a business...

More
01.06.18

Supply agreement, OEM and know-how protection

Legal assistance in the definition of a supply agreement aimed at the production and sale of certain sophisticated products with high-techno...

More
17.05.18

Private collector not subjected to the taxation of company incomes

Legal assistance in a tax litigation related to the verification of the requirements of the business nature towards a private collector of g...

More
14.05.18

Acquittal in a case concerning residence for tax purposes

Acquittal obtained in a criminal case concerning tax residence April 2018 The Firm defended a well-known sportsman in the context of a crimi...

More
19.03.18

Real estate sale subjected to VAT

Legal assistance in a tax litigation concerning a real estate sale subjected to VAT (purchase from the constructor). 2014-2018 The Firm prov...

More
12.03.18

Transfer pricing litigation

Legal assistance in a tax litigation and in the Convention on the elimination of double taxation in connection with the adjustment of profit...

More
01.02.18

Validity of the “russian roulette” clause

The Court of Rome addressed the validity of the so-called “russian roulette” clause under Italian company law. January 2018 The “russi...

More
30.01.18

Image rights management for leading athletes and sport persons

Legal assistance in the definition and drafting of agreements aimed at regulating the economic exploitation of image rights and social media...

More
15.01.18

Trust and creation of a corporate group in the sport business

Legal and tax assistance in the definition of a trust and a corporate structure for a group of companies operating in the sport, advertising...

More
20.11.17

Withdrawal of municipal real estate tax exemption

Legal assistance in a tax litigation concerning the withdrawal of municipal real estate tax exemption provided for non-commercial buildings ...

More
17.10.17

Legal framework ruling the management of certain private art collections

Legal and tax assistance in the definition of the legal frameworks aimed at ruling the management of certain private art collections Octobe...

More
27.03.17

The new Italian «Resident Non-Domiciled» tax regime

The Italian Tax Authorities have provided the rules for the application of the new Italian «Resident Non-Domiciled» tax regime March 2017 ...

More
27.03.17

Share purchase transaction

Legal assistance in an M&A transaction for the transfer of the entire shareholding interest of an Italian company in favour of an US gro...

More
27.03.17

Supply agreement and licensing

Legal assistance in the definition and negotiation of a supply agreement for electric meters and definition of other connected agreements. O...

More
27.02.17

Requalification of a sale of shareholdings into a sale of business unit

Legal assistance in a tax litigation concerning a stamp duty payment notice. 2015-2016 The Firm assisted an holding company operating in the...

More
27.02.17

Reverse merger – Multiple vote shares

Assistance in a reverse merger transaction and creation of special class of shares. January 2017 The Firm provided legal, tax and accounting...

More
24.02.17

Family Deed (“Patto di famiglia”) – Special class of shares with multiple vote rights

Assistance in the execution of a family deed and issuance of special class of shares granting multiple vote rights January 2017 The Firm pro...

More
11.01.17

Joint-venture transaction in the Chinese market

Legal assistance in the definition of agreements for the incorporation of a joint venture company operating in Cina. December 2016 The Firm ...

More
12.12.16

Acquittal obtained in appeal case concerning tax, trust and real estate funds

Acquittal obtained in appeal case concerning tax residence and fiscal monitoring, interposition of trust and real estate funds with Lawpartn...

More
18.10.16

Our new brand

lawpartners – studio legale e tributario is our new brand. The rebranding and the release of a new website is aimed at confirming the twen...

More
17.09.16

Legal assistance to a listed company

Legal assistance to a company listed on the MTA market for the execution of a transaction aimed at the issuance of convertible bonds and war...

More
17.09.16

M&A for the sale of shares

Legal assistance within a M&A transaction aimed at the sale of shares to a company leader of group operating in the production and distr...

More
17.09.16

M&A for the creation of a european group

Legal and tax assistance in a M&A transaction aimed at the creation of an European group of companies operating in the bone cement and b...

More
17.09.16

Sport athlete tax’s verification notice

Legal assistance in a tax litigation against a tax verification for direct taxes – regarding various tax periods – concerning th...

More
17.09.16

Alleged VAT carousel fraud

Legal assistance in a tax-law litigation concerning an alleged VAT missing trader fraud 2015-2016 The Firm assisted a company distributing p...

More
17.09.16

Refund of VAT illegitimately paid

Legal support in a trial concerning a VAT refund illegitimately paid from the seller after the termination, by common agreement with the buy...

More