Our approach
We assist companies and groups of companies in the preparation of statutory and consolidated financial statements and in the analysis of accounting data. We have developed particular experience with companies belonging to multinational groups in the preparation of periodic accounting and financial reports. Our professionals assist clients in corporate transactions, in carrying out due diligence activities as well as in drawing up company valuation appraisals according to the relevant purposes.
PRACTICES
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- Assistance in the preparation of the group statutory and consolidated financial statements,
- Balance sheet analysis
- Due diligence activities
- Valuations of businesses and shareholdings, appraisals and technical advice
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...
More10.06.24
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...
More02.05.24
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...
More28.03.24
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...
More15.12.23
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...
More15.07.23
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...
More08.05.23
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...
More26.04.23
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...
More19.04.23
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...
More09.02.23
“Investment Management Exemption”
The first session of the International Course organized by Eutekne, dedicated to the latest developments in international taxation, will tak...
More08.02.23
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 ...
More30.07.22
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 ...
More28.06.22
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...
More25.05.22
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...
More17.05.22
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...
More29.04.22
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 ...
More09.04.22
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...
More07.04.22
IBSA Spring 2022 Conference
We are pleased to attend the The International Business Structuring Association (IBSA)‘s International Business Structuring Spring...
More02.04.22
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...
More28.03.22
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...
More25.02.22
“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 ...
More01.02.22
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...
More19.01.22
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...
More12.11.21
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...
More12.11.21
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...
More04.11.21
IBSA Autumn 2021 Conference
Maurizio Marullo participated as a speaker at the IBSA Autumn 2021 Conference, entitled ‘Insolvency, Restructuring & Refinancing: ...
More21.10.21
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...
More15.10.21
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 ...
More13.10.21
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...
More08.10.21
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...
More06.10.21
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....
More30.09.21
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...
More24.09.21
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...
More15.09.21
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...
More04.08.21
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...
More21.07.21
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...
More03.07.21
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...
More24.05.21
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...
More03.05.21
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...
More02.02.21
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...
More19.01.21
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 ...
More09.12.20
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 ...
More17.11.20
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...
More16.10.20
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...
More09.10.20
“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...
More30.09.20
Lawpartners becomes LAWP
Following a process aimed at assessing our own identity and mission, “Lawpartners” became “LAWP”, where the “P” stands for Plura...
More31.08.20
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...
More26.08.20
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...
More20.07.20
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...
More10.07.20
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...
More31.05.20
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 ...
More30.05.20
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 ...
More17.05.20
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...
More18.04.20
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...
More15.04.20
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...
More29.01.20
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...
More30.12.19
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...
More15.12.19
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...
More12.12.19
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...
More31.10.19
“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...
More29.09.19
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...
More21.07.19
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...
More05.07.19
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...
More30.06.19
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...
More26.06.19
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...
More13.05.19
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...
More20.03.19
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...
More14.03.19
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...
More25.02.19
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...
More18.01.19
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...
More10.01.19
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...
More21.12.18
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 ...
More21.11.18
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...
More31.10.18
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...
More19.10.18
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 ...
More01.10.18
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...
More25.09.18
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...
More10.09.18
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...
More26.07.18
Investment transaction
Legal assistance in an investment transaction in a company leader in communication and marketing services. 2018 The Firm provided legal ...
More21.06.18
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...
More01.06.18
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...
More17.05.18
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...
More14.05.18
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...
More19.03.18
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...
More12.03.18
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...
More01.02.18
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...
More30.01.18
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...
More15.01.18
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...
More20.11.17
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 ...
More17.10.17
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...
More27.03.17
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 ...
More27.03.17
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...
More27.03.17
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...
More27.02.17
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...
More27.02.17
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...
More24.02.17
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...
More11.01.17
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 ...
More12.12.16
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...
More18.10.16
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...
More17.09.16
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...
More17.09.16
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...
More17.09.16
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...
More17.09.16
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...
More17.09.16
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...
More17.09.16
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