CBA Studio Legale e Tributario > Milan, Italy > Firm Profile

CBA Studio Legale e Tributario
Corso Europa 15
20122 Milano

Italy > Tax Tier 3

Routinely assisting with corporate tax, VAT, income tax and indirect taxes, CBA Studio Legale e Tributario advises its banking and financial clients on the establishment of their respective structures, as well as investment and portfolio management phases. Angelo Rocco Bonissoni leads the team, of which tax specialists Stefano Petrecca, Michele Citarella, Francesco Assegnati and Giorgio Iacobone are key members. Former partner Giuseppe Alessandro Galeano recently left for Pavia e Ansaldo.

Practice head(s):


The team comprises highly capable professionals.

Great empathy, and the correct and detailed definition of tasks.

Ability to understand business and propose tailor-made solutions with flexibility, but always with seriousness, values and skills.

Great at listening, speedy, and with great empathy skills.

Great professionalism and maximum versatility in dealing with issues of various kinds that are often very complex.

Stefano Petrecca is a high-profile professional for his ability, timeliness and clarity.

Key clients

Antares Private Equity

Oxy Capital

Prelios SGR

Elafood Group

Blue SGR

Arrow Global Italia



Red Graniti


Kreion RE



CCR fund

Humangest S.p.A.

Finanziaria Internazionale Investments SGR

VGO Capital Partners


Banca Finanziaria Internazionale

Holding Farmacie 2

Work highlights

  • Assisted Elafood Group with proceedings before the tax authorities.
  • Assisted Arrow Global Italia with considering, assessing, implementing and commencing the operations of its Italian VAT Group.
  • Appointed as tax adviser to Blue SGR/Flaminia Core Fund in relation to the acquisition of a real estate asset in Milan.

Italy > Banking and finance: Borrower side Tier 5

CBA Studio Legale e Tributario houses specialists in shipping, real estate, project and structured finance (including LBOs). The practice also has strong relationships with major Italian borrowers in the energy sector. Francesco Dialti has an impressive cross-border practice, through which he advises on the Italian law aspects of Pan-European transactions.

Practice head(s):


Great ability to meet clients’ needs with continuous assistance.

Responsiveness and competence.

Francesco Dialti is technically very competent, prepared and always available, even during out-of-office hours and on holidays. Constant attention to the client, taking care of even the smallest details.

Exceptional service from Francesco Dialti.

Key clients

Kryalos SGR

Savills Investment Management SGR

Caronte & Tourist

Falck Renewables

Eiffel Industrie Materie Plastiche


Madrigale SPV

Work highlights

  • Advised Kryalos (as asset manager of real estate fund Pantheon) on the amendments to a financing agreement.
  • Advised Savills Investment Management SGR (as manager of real estate fund Mercury Nuovo Tirreno) on a financing for the purchase of real estate assets that are leased to large distributors.
  • Advised Caronte & Tourist on a financing granted by Intesa Sanpaolo (backed by a SACE guarantee).

Italy > Banking and finance: lender or arranger side Tier 5

Acting for both Italian and foreign lenders, CBA Studio Legale e Tributario fields experts from the shipping, real estate, project and structured finance (including LBOs) spaces. Real estate and shipping sector specialist Francesco Dialti has developed a major cross-border practice, through which he advises on the Italian law aspects of international transactions.

Practice head(s):


CBA is very flexible and provides very personalised advisory services.

Availability and effectiveness in solving problems.

Speed of execution, high availability and experience.

Perfect availability with fair, reasonable and transparent pricing, as well as a high commitment to investing in growing relationships.

Our go-to firm in Italy.

Francesco Dialti is very professional, and focused on delivering excellent work.

Francesco Dialti is appreciated for his availability, and the ability to explain Italian concepts in a way that a foreign client can understand. We started working with him five years ago and he has always exceeded expectations.

Francesco Dialti is responsive and offers excellent legal advice.

Key clients

Banco BPM

Iccrea Banca



Intesa Sanpaolo

UniCredit Leasing

Abanca Corporación Bancaria

DeA Capital

Work highlights

  • Advising Illimity on the financing for an LBO.
  • Advising Iccrea BancaImpresa on the cross-border financing for the purchase of two tugs.
  • Advising a major international bank on the financing for a group that is active in the highways sector.

Italy > Dispute resolution Tier 5

Boutique firm CBA Studio Legale e Tributario provides high-quality representation in Italian-based disputes as well as domestic and international arbitration cases. Antonio Martini has strong expertise in company law. Stefano La Porta  is active in commercial and corporate disputes too, while also specialising in civil litigation, with key focus on real estate, donations and family handovers. The duo head the practice.

Practice head(s):

Antonio Martini; Stefano La Porta


‘Adapts very much to the type of customer, treating the mid-sized customer and the large customer with the same competence and the same approach, with prices that do not appear disproportionate but understandable and aligned with the commitment and excellence of the work done. Kindness and availability distinguish them.’

‘ Antonio Martini is a champion who always keeps a very appreciated low profile and who, in addition to being a professional of the highest level, is also an extremely pleasant person in the communication with the client.’

Very proactive team with practical advice’.

‘Antionio Martini acts as coordinator with his other office colleagues specialized in other areas of consultancy.’

Italy > Industry focus: Energy Tier 5

CBA Studio Legale e Tributario‘s energy, infrastructure and project finance department comprises specialists in tax, banking and finance, and corporate, regulatory, administrative and competition law. Paolo Esposito is an energy M&A expert, Fabrizio Magrì is administrative and public law head, and Francesco Dialti heads the banking and finance team.

Practice head(s):


The firm provides excellent advice by combining flexibility, competence and rapid responses.

Extreme competence and in-depth knowledge of the issues that are brought to their attention.

Always available and ready to provide collaboration.

The team works quickly and in perfect harmony with the client.

It stands out for its high level of competence and the concrete ability to offer legally and commercially viable solutions that are necessary for the success of operations.

The availability and unconditional commitment of the team are much appreciated.

Paolo Esposito, who is assisted by ready and capable collaborators, also personally intervenes during the most delicate issues, offering solutions to highly critical matters.

Francesco Dialti’s advice on financial aspects is reassuring, demonstrating great competence and availability. He has proved to be a reliable and helpful interlocutor.

Key clients

Banco BPM


KI-KELAG International

Iccrea Banca and a pool of cooperative banks

Work highlights

  • Advised KI-KELAG International on the acquisition of a majority share in a company that owns and operates a hydroelectric power plant in northern Italy.
  • Advising Iccrea Banca (and a pool of co-operative banks) on a financing for Eco-Ricicli Veritas, which is active in the recycling sector.
  • Advising Banco BPM on the financing of the LBO of Italian company SSolar.

Italy > Intellectual property Tier 5

CBA Studio Legale e Tributario provides assistance in connection to Italian and German trademark, design and patent law. Mattia Dalla Costa is a dually qualified professional with strong expertise in industrial M&A related to IP matters and co-leads the department together with Barbara Sartori. The duo, who have experience of international commercial transactions and litigations, is particularly appreciated for managing IP strategies worldwide and drafting IP contracts for different jurisdictions.

Practice head(s):

Mattia Dalla Costa; Barbara Sartori


‘Deep national and international knowledge of intellectual property (e.g. between Germany and Italy), development of IP management and protection strategies – also in the context of litigation.’

‘Mattia Dalla Costa has great knowledge of trademarks, patents and their protection at national and international level and experience in international transactions in particular in the IT, telecommunications, aerospace and defence sectors.’

‘Mattia Dalla Costa is an excellent professional, an excellent connoisseur of the subject and very attentive to the customer’s needs. He has always shown great availability and care also in interpersonal relationships. Mattia is of exquisite company.’

‘The team was multifunctional and was able to deal with various aspects, for example also the fiscal one, thus bringing a very high added value.’

‘Mattia Dalla Costa – a very smart negotiator. Barbara Sartori – very persistent and assertive.’

‘Barbara Sartori is an excellent practitioner in IP matters’.

‘Mattia Dalla Costa is a well-known IP litigator operating both in Germany and Italy, with great pan-European expertise. His ability to operate in 4 languages makes him a clear asset to clients.’

‘The firm operates both in Italy and in Germany, thanks to Dalla Costa who is licensed in both jurisdictions. Alessia Ferraro offers valid and continuous support in Italy, in close contact with the lawyer.’

Key clients

Audi ag / audi sport gmbh

Glaxosmithkline spa and glaxosmithkline uk

Thyssen group ag

Hermes sellier s.a.s./ hermes international sa

Max mara srl

Alessi spa

Festo se & co. Kg

Schüko ag

Galileo network spa

Infineon technologies italia s.r.l. + infineon ag + infineon spa

Babolat va sas

Illycaffe’ spa

Patchai s.r.l.

Telespazio spa, leonardo helicopters spa and e-geos spa (italian companies of the leonardospa ’s group), telespazio ag and gaf ag

Iren mercato s.p.a.

Casa oturma

Cib unigas spa

Cmc gmbh & co. Kg classic model cars

Novomatic ag mbh

Bang & clean technologies ag and bang&clean gmbh

Alperia bartucci s.p.a.

Knorr bremse systeme für nutzfahrzeuge gmbh

Inkwell data italia s.r.l. / inkwell data ltd

Piron s.r.l.

Steelcase sa

Schott ag

Jacob maul gmbh

Skipsolabs s.r.l.

Nephi technology gmbh

Mediagraf s.p.a.

Konica minolta s.p.a.

Work highlights

  • Assisted Glaxo Smith Kline in the complex sale of its industrial site to two different pharmaceutical companies (Dobfar Spa and Aptuit Srl) and in the negotiations for the realisation of a new manufacturing site.
  • Assisting Iren Mercato S.p.A. in several electric-mobility projects having scored the sustainable mobility among the main objectives in the Iren Group Business Plan 2024.
  • Assisted Telespazio Spa and E-Geos Spa in the litigation proceeding against Egeos GmbH, concerning the infringement of Telespazio Spa and e-Geos Spa’s rights in trademark, domain name and company name as well as due to unfair competition  by the German competitor.

Italy > Commercial, corporate and M&A Tier 6

At CBA Studio Legale e Tributario, the department is jointly led by Luca Fabbrini, a vastly experienced lawyer who is especially knowledgeable in public offers. The team is geared to handle a broad array of M&A and corporate transactions including asset and business transactions, shareholder agreements and legal due diligence. Paolo Esposito leads the practice alongside Fabbrini, leveraging considerable knowhow in the energy sector.

Practice head(s):

Luca Fabbrini; Paolo Esposito

Other key lawyers:

Nicola Canessa; Riccardo Marini


‘Immediate availability, competence and superior level in foreign languages. Ability to suggest and propose solutions adapted to the client’s needs.’

‘Special mention to Riccardo Marini, an excellent professional with relevant quality and availability. All the staff with whom I collaborated proved to be close-knit and always ready to intervene.’

‘Professional reliability in the approach to deals, skills spread across various areas with excellent vertical expertise, willingness to invest in time and resources to co-develop the market.’

‘Apart from high quality of legal services, which is doubtless, the thing that makes the individuals stand out is their devotion in delivering the projects and solving all the issues that might come in the way even if it is not their pure responsibility.’

‘An extraordinary competence on all commercial and corporate law issues, a great experience and willingness to follow us in all our numerous activities.’

‘A team of great professionals, always available for a conversation and with a very high quality / price ratio.’

‘Very high skills on all the issues addressed, human qualities at the service of professionalism.’

Key clients

BIC Licensing S.r.l.

Systems Sunlight S.A.

Kartell S.p.A.

MC Dental Holdings (Kulzer Group – Mitsui Chemical)

Kedrion S.p.A.

DeA Capital Alternative Funds



Italgas S.p.A.

Synesthesia Srl

Leonardo S.p.A.

GlaxoSmithKline SPA


Alcedo SGR S.p.A.

Work highlights

  • Assisted Leonardo S.p.A. in the acquisition of 30% of the capital of GEM Investment S.r.l.
  • Assisted GlaxoSmithKline SPA in the sale of its R&D Centre and other properties and production facilities to Aptuit Srl, a pharmaceutical company of the German group Evotec SE.
  • Advised Alcedo SGR S.p:A. on the acquisition of a majority participation in Fabian S.r.l. In particular, the team assisted the fund in carrying out the add-on process of Eurochef Italia S.p.A.

The firm: CBA is an independent Italian law firm founded in 1985 with offices in Milan, Rome, Padua, Venice and Munich. The firm’s professional services are aimed at satisfying the clients’ needs by supplying tailor-made solutions that combine both legal and tax assistance with a multidisciplinary approach. CBA advises international companies seeking to invest in Italy, and Italian companies operating in the local and international markets. The firm is committed to excellence in the legal profession.

Main areas of practice
Corporate, M&A:The firm provides legal advice to private and public companies, domestic and international financial institutions as well as private equity funds in relation to virtually all kinds of corporate and commercial matters. Furthermore, the firm boasts particular experience in merger, de-merger and acquisition transactions, restructuring and reorganisation of companies. The firm’s assistance includes full support in the analysis of any relevant legal, tax, financial and accounting aspects to constantly provide outstanding services to clients.

Tax: The firm provides general and specific tax advice to corporations, banks and investment funds in connection with typical M&A and PE deals, whether success or turnaround, restructuring plans, investment and disinvestments. Tax advice includes advice on the interpretation and application of national and international tax laws, tax restructuring of sophisticated M&A and PE transactions, tax planning regarding income taxes, VAT and other indirect taxes, tax due diligence; legal and tax advice on every issue regarding companies’ statutory financial statements in accordance with Italian company law requirements and tax regulations; assistance in connection with tax disputes and before the Italian Revenue Agency and the Treasury and Finance Ministry.

Private equity: The expertise gained throughout the years is such that the firm can offer top quality assistance in connection with the formation of funds as well as the whole start-up investment and divestment process, from due diligence, drafting of prospectuses, analysis of regulatory issues, to drafting and negotiation of all relevant agreements. The firm has been significantly involved in private equity since the beginning of this practice in Italy.

Banking and finance: The firm offers in-depth expertise in legal, regulatory and tax aspects surrounding banking and finance, by assisting clients throughout the whole process, from structuring to the negotiation of the relevant documentation, with a specific focus on derivatives and structured instruments; by providing assistance on the full spectrum of financial product and services, including the so-called ‘para-banking’ (leasing, factoring, …), the issue of credit cards and prepaid cards, handling regulatory issues, requests and authorisations (Consob, the Bank of Italy). The firm assists clients both in domestic and cross-border financing. Clients are helped in fulfilling requirements set forth by primary banking regulations and related regulatory provisions implementing the consolidated law on  banking.

Energy and environment: The firm provides assistance specifically dedicated to the energy and environmental sector offering regulatory, antitrust, tax and project finance services in every area of this field.

Capital markets and securities: The firm acts for banks as well as Italian and foreign corporations in connection with various equity and debt capital markets transactions (initial public offerings, secondary offerings, tender offers, increases, listings, issues of bonds/notes and private placements). The firm also represents Italian and foreign financial institutions in connection with the disclosure, tax and regulatory issues concerning the setup and the offer of investment funds in Italy.

Structured finance: The firm advises financial intermediaries, financial ad- advisers and investment banks in structured and acquisition finance transactions, and has particular expertise in financial transactions involving the securitization and/or the assignment of non-performing or distressed assets and in any regulatory aspects thereof.

Real estate and infrastructure: The firm provides a full range of services covering all aspects of multipurpose real estate properties, including residential, business, shopping centres, tourism/ hotels, ports and freight villages. The firm has a specific team dedicated to the practice of infrastructure and construction law that boasts long-standing experience and a very strong track record. Lawyers in this team interact continuously with colleagues in the real estate, project finance, public procurement and administrative law departments. They altogether offer high-quality services and, along with the firm’s tradition, partners’ direct and seamless assistance to their clients.

IP and IT: The firm provides assistance in respect to the acquisition, protection, development and exploitation of rights over intangible assets and data protection, including the drafting and negotiation of sales contracts, licenses, distribution agreements, franchising, merchandising, sponsorship, advertising and transfer technology contracts. The firm provides assistance with the acquisition, developments and exploitation of information technology (websites, multimedia products, etc.). The firm’s advisory services include B2B contracts, co-branding and hosting agreements and contracts for the development of websites, as well as B2C contracts, the offer to consumers of goods and services on the internet, payment security systems, online trading and online auctions.

Litigation: The firm gives full assistance in relation to civil, administrative and tax law matters and represents its clients before all competent courts. The firm has specific experience in the management and resolution of disputes in the context of domestic and international arbitration.

Corporate governance: The firm provides assistance to current and prospective shareholders, presidents, CEOs, BoDs, committees appointed within the BoDs, general counsels/chief governance officers and corporate secretaries on the matters of corporate governance strategies, organisation of corporate governance models and governance processes. The goal of our practice is to achieve a unique positioning in the current scenario of corporate governance advisory, blending the legal knowledge of CBA’s traditional core business with our expertise on strategy, organisation and management of human resources.

The firm’s clients include a large base of Italian companies as well as investment funds, international institutional companies, financial institutions and other institutional investors doing business in Italy.

Real estate Assegnati Francesco
Tax Bonissoni Angelo
Real Estate Brustia Roberto
HNWI Canessa Nicola
Corporate M&A and private equity Citarella Michele
IP & IT Dalla Costa Mattia
Banking & Finance Dialti Francesco
Energy/infrastructure/project finance Esposito Paolo
Corporate M&A and private equity Fabbrini Luca
HNWI Iacobone Giorgio
Litigation La Porta Stefano
Litigation Martini Antonio
Tax Litigation Petrecca Stefano
Labour Riccio Gianvito
Energy/infrastructure/project finance Sannicandro Antonella Maria
IP and IT Sartori Barbara
Banking & Finance Sorgato Daniela
Banking & Finance Artoni Lodovico
Public Law Magrì Fabrizio
Francesco Assegnati photoDott Francesco AssegnatiTax Advisor specialized in Real estate, Energy, Tax, Restructuring & Insolvency
Angelo Rocco Bonissoni photoDott Angelo Rocco BonissoniTax Advisor specialized in Corporate M&A and Private Equity, Banking & Finance,…
Roberto Brustia photoDott Roberto BrustiaTax Advisor specialized in Real estate, Tax
Nicola Canessa photoAvv Nicola CanessaLegal Advisor specialized in HNWI, Corporate M&A and Private Equity, Litigation, Art…
Paolo Carrière Della Giusta photoAvv Paolo Carrière Della GiustaAntitrust, Banking & Finance, Capital Markets e Regulatory, Energy, Infrastructures and Project…
Michele Citarella photoDott Michele CitarellaTax Advisor specialized in Corporate, M&A, Private Equity and Venture Capital, Banking…
Mattia Dalla Costa photoAvv Mattia Dalla CostaLegal Advisor specialized in IP and IT, Corporate M&A and Private Equity,…
Francesco Dialti photoAvv Francesco DialtiLegal advisor specialized in Banking & Finance, Capital markets and Regulatory, Corporate…
Paolo Esposito photoAvv Paolo EspositoLegal Advisor specialized in Corporate M&A and Private Equity, Energy, Infrastructure and…
Luca Fabbrini photoAvv Luca FabbriniLegal Advisor specialized in Banking & Finance, Corporate M&A and Private Equity,…
Gianluca Ferri photoAvv Gianluca FerriCorporate, M&A, Private Equity and Venture Capital, HNWI, Intellectual Property, Litigation and…
Giorgio Iacobone photoAvv Giorgio IacoboneLegal Advisor specialized in Corporate M&A and Private Equity, HNWI, Restructuring, Tax
Stefano La Porta photoAvv Stefano La PortaLitigation and Arbitration, HNWI, Real Estate
Fabrizio Magrì photoAvv Fabrizio MagrìAdministrative law, Litigation and Arbitration, Real Estate
Antonio Martini photoAvv Antonio MartiniLegal Advisor specialized in Litigation and Arbitration, Corporate M&A and Private Equity
Gerolamo Pellicanò photoAvv Gerolamo PellicanòBanking & Finance, Data protection, Intellectual Property, E-commerce
Gianvito Riccio photoAvv Gianvito RiccioLegal Advisor specialized in Labour
Antonella Sannicandro photoAvv Antonella SannicandroLegal Advisor specialized in Corporate M&A and Private Equity, Energy, Infrastructure and…
Barbara Sartori photoAvv Barbara SartoriLegal Advisor specialized in Corporate M&A and Private Equity, E-commerce, IP and…
Daniela Sorgato photoAvv Daniela SorgatoLegal Advisor specialized in Banking & Finance, Corporate M&A and Private Equity,…
Number of lawyers : 120
at this office : 80
ABA (American Bar Association)
IBA (International Bar Association)
IFA (International Fiscal Association)
LES Int.
AIJA - International Association of Young Lawyers
Invest Europe
AHK Deutsche Handelskammer
AIFI (Italian Private Equity and Venture Capital Association)
Society of Trust and Estate Practitioners (STEP)
AIPPI (Association for the Protection of Intellectual Property)
German Association for the Protection of Industrial Property and Copyright Law (GRUR)
Other offices : Munich
Other offices : Padua
Other offices : Rome
Other offices : Venice

During March 2020, in the first phase of the pandemic, CBA conceived a project called “Rule of Women” (ROW).

ROW was aimed to discuss, in 8 virtual meetings, topical issues ranging from diversity & inclusion to innovation, to the social responsibility of law firms and accounting firms.

From May to October 2020, this initiative involved CBA and 7 law firms from different European countries, for a total of almost 100 female professionals.

During the digital meetings, professionals of different seniority, nationality and experience, discussed topics such as engagement, work-life balance, diversity & inclusion, design thinking and legal design, community in the workplace and new rules for legal associations, sustainability, leadership, age diversity and talent.

The first output of the initiative is the Rule of Women Manifesto, which includes the statements collected in each meeting.

The project will continue to grow in 2021: ROW members will work on diversity & inclusion themes, during several virtual meetings throughout the year. CBA, in accordance with the other firms, has decided to extend participation to firms from other countries.

The CBA team committed to the project has organised other virtual events for ROW participants, such as a dedicated “Women lunch” and round tables