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Forward-thinking, efficient, and knowledgeable. For over 25 years, we’ve pursued our goal of guiding Italian talent and creativity to global success and advising foreign investors on optimal investmen

Abbatescianni Studio Legale e Tributario
Abbatescianni Studio Legale e Tributario is an independent, boutique law firm with offices in Milan and Rome, founded by Girolamo Abbatescianni in 1986.
The firm provides legal and tax a
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ViewAngelo Bonissoni, Fabrizio Magrì and Francesco Assegnati, Members of the Management Committee
CBA Studio Legale e Tributario

Paolo Balboni and Luca Bolognini, Founding Partners
ICT Legal Consulting
Angelo Bonissoni, Founding Partner
CBA Studio Legale e Tributario

Francesco S. Lauro, Managing Partner
Studio Legale Lauro

Margherita Covi, Senior Partner
Ichino Brugnatelli e Associati

Andreina Degli Esposti, Lawyer - Founding Partner
Studio Legale VILDE
News & Developments
ViewThe principle of result in the 2023 Public Procurement Code
The principle of result has been codified for the first time in article one of the current Public Procurement Code, published in 2023. However, the administrative jurisprudence has unquestionably stated that said principle is already part of the Italian legal system, and therefore it is applicable to cases subjected to previous laws regulating this matter.
An accurate analysis of the most recent case law suggests that the principle of result sometimes contributes to the resolution of disputes, jointly with other principles and juridic institutions, which may be sufficient on their own. For example, when a tenderer lacks a participation requirement, the principle of result, the closed number of reasons for exclusion, and an interpretation that favours the widest participation in the tender are all instrumental in allowing the Judge to admit them to the bidding process. The Administrative Court for the Tuscany Region reached similar conclusions in T.A.R. Toscana, Sez. III, 7 febbraio 2025, n. 230, when, while considering the case of a company that was eventually awarded the tender, whose submitted documents were illegible, ruled that the prospect of finding the same information elsewhere had rectified the mistake. In fact, not only had the result of the document submission been reached, albeit through other materials, but moreover had the contractor been excluded, the principle of favouring the widest participation would have been thwarted.
However, it is clear that a strong leaning towards the widening of the concept of legality is extensive in the administrative courts and it is often the main reason behind the judge’s decision. The offers are interpreted in accordance with the objectives they are aiming to achieve (i.e. public interest), even when such a reading goes against the literal meaning of the rule, leading to an alteration of the tender law which was accepted by all participants at the time of their application. For example, Cons. Stato, Sez. V, 27 novembre 2024, n. 9510 undoubtedly states that interpreting the rules of the bidding process in line with the objective they were written to achieve relieves the tender regulations from a strict reading. In that particular case, such an interpretation essentially changed the score calculation method and led the Public Administration to annul the tender process. This reasoning was justified by the “irrational outcomes” in terms of result that a traditional interpretation would have generated (i.e. the exclusion of 7 out of the 11 participants, including the winning operator whose offer had been deemed appropriate in a cross-examination), even though the tender itself had not been appealed.
Therefore, the principle of result has become an overriding criterion in the exertion of discretionary power by the public administration, which is asked to adapt the rule to each specific case, thereby interpreting the economic operator’s will. The result–oriented reading of the bidding rules overcomes the limitations imposed by the traditional strict application of the tender notice provisions, now viewed as excessive formalities (see Cons. Stato, Sez. V, 5 febbraio 2025 n. 1620).
Moreover, said jurisdictional tendency is adhered to by a majority of legal scholarship.
Nevertheless, there are more “cautious” applications of the principle of result which specify that it should neither violate the protection of competition nor the principle of equal opportunity among the bidders. According to this less common case law, the achievement of the result should not be at odds with the principles of legality, transparency, and professionalism as regards the business operator. An example of this more rigid interpretation can be found in Cons. Stato, Sez. V, 25 settembre 2024, n. 7798, where the theory of a clerical error was not accepted when the environmental status of a selection of buses was misclassified, in violation of the evaluative criteria pertaining to the offer. Said theory was rejected because it would have coincided with not only an unlawful and belated alteration of the terms of the offer, but also a violation of the rules regulating the matter, which should always remain an essential point of reference.
In conclusion, an offer that lacks participation requirements or disregards one of the evaluation criteria set out in the tender notice is unlikely to be excluded from the bidding process, provided the result of the public procurement procedure is achieved. Thus, the principle of legality is widened and both the exertion of the public administration’s discretionary power and the judicial review become more extensive, reducing what has traditionally been considered an unalterable defect to mere irregularities that are insufficient to exclude private operators from the tender process.
Studio Legale VILDE - August 27 2025
Press Releases
Rodolfo Gherardo La Rosa joins Belluzzo International Partners to lead the Legal Corporate and M&A practice
Belluzzo International Partners is pleased to announce the arrival of Avvocato Rodolfo Gherardo La Rosa as Equity Partner and Head of the newly established Legal Corporate and M&A practice, further expanding the firm’s integrated, multi-jurisdictional, and multidisciplinary professional offering.
The firm strengthens its positioning in serving businesses, investors, and entrepreneurial families, in line with its long-standing tailor-made approach. The new practice complements the existing Wealth, Law, Tax, and Finance practices, which are supported by over 100 professionals across seven offices in Italy, the UK, Singapore, Switzerland, and the United Arab Emirates.
Rodolfo La Rosa, who graduated with honours in Law from La Sapienza University of Rome, spent over twenty years at the international law firm Baker & McKenzie, where he served as Partner until 2019. He brings extensive experience in corporate law, M&A transactions, private equity, and extraordinary finance, with a solid track record in advising both Italian and international clients across various industrial sectors.
“I am delighted,” says Rodolfo Gherardo La Rosa, “to join, together with my team, a group of over one hundred professionals, including lawyers, tax advisors and accountants, with complementary skills and a shared vision based on creativity, efficiency, and bespoke quality.”
“The arrival of Rodolfo and his team marks an important step for our firm,” commented Luigi Belluzzo, Founding Partner “We are enhancing our ability to offer a comprehensive and integrated service, also in support of Private Capital and the Corporate world, generating high value-added synergies with our Tax Advisory, Wealth Planning, Legal-Tax Advisory & litigation and Compliance services, in an increasingly international context while maintaining strong roots in the entrepreneurial environment.”
With offices in five countries and a global outlook, Belluzzo International Partners continues to invest in talent and expertise to meet the challenges of an ever-evolving market.
Belluzzo International Partners is a professional firm providing advisory services through its Wealth, Law, Tax, and Finance practices to businesses, entrepreneurial families, institutions, and corporate clients. International, independent, and multidisciplinary, with qualified professionals across multiple jurisdictions and offices in Milan, Verona, London, Singapore, Lugano, Rome, and Abu Dhabi, the firm operates under a “one-firm” model. With over 100 in-house qualified professionals and international correspondents in major financial and commercial centers worldwide, the firm is particularly active in Wealth Planning & Governance, Extraordinary Transactions & M&A, Legal Advisory, Tax Advisory & Litigation, Internationalization, and also delivers professional services in Business & Compliance, Accounting, and Assurance.
Contacts:
Belluzzo International Partners
Maritana Rinaldi – Marketing Director – [email protected]
Milan – Via Andegari 4 – Tel. +39 02 365 69657
www.belluzzo.net
Belluzzo International Partners - August 12 2025
Press Releases
LawaL Legal & Tax Advisory strengthens in Life Sciences with the entry of new Partner Giuseppe Speziale
Milan, June 30th, 2025 - LawaL Legal & Tax Advisory announces the entry of Lawyer Giuseppe Speziale as a Partner, with responsibility for the Life Sciences & HealthCare Focus Area.
With more than two decades of experience in the field, Giuseppe is a leading professional in the Life Sciences & Healthcare area, particularly in the Pharma, Biotech, MedTech, Medical Device, Nutraceutical and Cosmetics sectors. He assists companies and operators in highly regulated settings, advising on regulatory compliance, intellectual property, corporate transactions, distribution and clinical research. Throughout his career, he has also developed a strong expertise in commercial law and Venture Capital transactions, with a focus on innovative start-ups and new business models related to science and technology. He has held senior roles in both international law firms and corporations, including General Counsel and board member in a MedTech company, developing an integrated and strategic approach.
"I am happy to join LawaL, a firm that values innovation and multidisciplinary thinking. Law, together with science and technology, can contribute concretely to the progress of society, especially in areas such as Life Sciences & HealthCare," said Giuseppe Speziale.
Piergiorgio Mancone, Managing Partner of LawaL, commented, "Giuseppe's joining represents a strategic step for the firm, confirming our desire to strengthen the most innovative and high-complexity areas such as Life Sciences & HealthCare as well as our firm intention to support the innovation, research and health ecosystem with excellence and expertise."
With his addition, LawaL further strengthens its position in the Life Sciences & Healthcare sector, confirming the firm's commitment to supporting the innovation, research, and healthcare ecosystem with excellence and expertise.
LawaL STA - June 30 2025
Press Releases
White Bridge Investments II acquires the entire share capital of Cirelli La Collina Biologica S.r.l.
LawaL Legal & Tax Advisory and Giovannelli e Associati Studio Legale assisted the parties in the acquisition transaction
Milan, 29 May 2025 - White Bridge Investments II, a private equity fund focused on Italian excellence, announces the acquisition – through its subsidiary Tenuta Ulisse S.r.l. - of the entire share capital of Cirelli La Collina Biologica S.r.l., an Abruzzo winery renowned for the production of organic wines and for its innovative approach to sustainable wine tourism.
White Bridge was assisted in the operation by a team led by Partner Matteo Delucchi assisted by associates Francesca di Lorenzo, Giorgia Palmas and Marika Gentile for corporate aspects, by Santi Marco Calabrò for labor aspects. Cirelli La Collina Biologica S.r.l. was instead assisted in all legal aspects of the operation with a team led by Partner Piergiorgio Mancone and composed of Senior Associates Luca Gobbi and Francesco D’Imporzano and for tax aspects with a team led by Partner Alberto Picariello.
Founded by Francesco Cirelli, the company has built a solid international reputation over time thanks to a production philosophy oriented towards quality, respect for nature and a unique wine tourism offer. With this operation, White Bridge aims to enhance and further grow the presence of Cirelli La Collina Biologica S.r.l. on foreign markets, while expanding the hospitality experiences already highly appreciated by visitors.
White Bridge Investments II thus confirms its commitment to supporting quality Italian companies, with a strong sustainable vocation and an international vision.
LawaL STA - June 30 2025