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

CBA Studio Legale e Tributario
35137 PADUA

Italy > Padua: leading firms Tier 2

CBA Studio Legale e Tributario‘s team based in Padua provides assistance in a wide range of practice areas, including corporate and M&A, IP, IT, financial and banking law, insolvency and restructuring, energy and project financing. The practice benefits from multinational connections enabling it to handle cross-border matters. Mattia Dalla Costa, Barbara Sartori, Daniela Sorgato and Ilaria Antonella Belluco are the key contacts.


‘They are a well organized team, proactive, always available. They give rapidly feedbacks, they use state of the art technology with a well balanced team.’

‘Ilaria Belluco (Partner) is an outstanding person. She has an excellent approach with clients and counterparts. Very professional and with excellent soft skills, she is able to make difference during the negotiations and in finding innovative solutions.’

Key clients

Banca Carige S.p.A.

UnipolRec S.p.A.

Audi AG / Audi Sport GmbH

GlaxoSmithKline SpA and GlaxoSmithKline UK

ThyssenKrupp AG

Hermès Sellier S.A.S./ Hermès International SA

Max Mara Srl



Schüco AG

Galileo Network SpA

Infineon Technologies Italia S.r.l. + Infineon AG + Infineon SpA

illycaffe SpA

Mediagraf S.p.A.

Telespazio SpA, Leonardo Helicopters SpA and E-Geos SpA (Italian Companies of the Leonardo SpA Group), Telespazio AG and GAF AG

Marcello Forti

Alcedo SGR S.p.A.

TRYBE S.r.l.

Systems Sunlight S.A. (Olympia Group)

PatchAi S.r.l.

Piron S.r.l.

Iren Mercato S.p.A.

Steelcase SA

Konica Minolta SpA

InkwellData Ltd – InkwellData Italia S.r.l.-

Babolat SA

Casa Oturma

Sunlight Group

CIB Unigas SpA

Jakob Maul GmbH

CMC GmbH & Co. KG Classic Model Cars

Bang&Clean Technologies AG and Bang&Clean GmbH

Nephi Technology GmbH


SkipsoLabs S.r.l.

Work highlights

  • Providing legal assistance in all contractual and corporate aspects to Alcedo SGR S.p.A. concerning the acquisition of a majority participation in Scatolificio Gondola Triveneto S.r.l. – a company operating in the packaging sector for the food, mechanical engineering, cosmetics and fashion industries.
  • Assisted Sodalis in its international development, which leads it to own two companies in the German market and to expand business in further countries.
  • Assisted Sunlight Group, a technology company specialising in industrial and off-road energy storage solutions, in the acquisition of PBM, an Italian company specialising in the production of battery chargers and industrial electronic devices.

Italy > Tax Tier 3

Particularly active on behalf of banking and financial clients, CBA Studio Legale e Tributario advises on tax structuring issues, along with the subsequent investment and portfolio management stages. Angelo Rocco Bonissoni is an M&A and private equity specialist; Stefano Petrecca‘s practice includes corporate taxation and tax litigation; and Michele Citarellahas deep knowledge of tax issues‘. Other active practitioners are Giorgio Iacobone, Francesco AssegnatiRoberto Brustia, and the recently promoted Leonardo Reggio.

Practice head(s):

Angelo Rocco Bonissoni

Other key lawyers:

Stefano Petrecca; Michele Citarella; Giorgio Iacobone; Francesco Assegnati; Roberto Brustia; Leonardo Reggio; Gianluca Ferri; Nino Bosco; Ernesto Caso; Valerio Cirimbilla; Roberto Commodari; Arianna Valenza; Luca Vitale


The tax department is relied upon to structure investment products, find solutions and evaluate complex situations.

Michele Citarella has deep knowledge of tax issues, and provides strong support when taking difficult decisions during complex deals.

Key clients

Antares Private Equity

CCR Fund

Oxy Capital


Finanziaria Internazionale Investment SGR



Patron Capital Advisers

Freo Group

Savills Investment Management SGR

Gruppo Banca Finanziaria

Italy > Banking and finance: Borrower side Tier 5

Well known to Italian borrowers from the energy and shipping sectors, CBA Studio Legale e Tributario‘s practice specialises in shipping, real estate, project and structured finance. Banking, finance and insurance head Francesco Dialti advises both corporations and investors, while fellow partner Daniela Sorgato works from both Milan and Padua.

Practice head(s):

Francesco Dialti

Other key lawyers:

Daniela Sorgato; Vincenzo Cimmino; Emanuele Caretti


‘Great experience in shipping financing.’

‘Francesco Dialti is very knowledgeable and extremely helpful.’

Key clients

Caronte & Tourist

Falck Renewables

Kryalos SGR

Savills Investment Management SGR

Stella RE


Alcedo SGR

Work highlights

  • Advised Caronte & Tourist on the purchase of a ground floor building in Messina, including the financing aspects.
  • Advised Stella RE on the financing for part of the purchase price and refurbishment costs of a building in Milan.
  • Advised on the LBO financing for the purchase of Scatolificio Gondola.

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

CBA Studio Legale e Tributario‘s banking and finance practice is experienced in shipping, real estate and project financing. The firm also has robust structured finance deal credentials. The banking, finance and insurance department is headed up by Francesco Dialti, whose broad practice includes both port and shipping sector finance.

Practice head(s):

Francesco Dialti

Other key lawyers:

Daniela Sorgato; Vincenzo Cimmino; Emanuele Caretti


‘They focus on the most relevant aspects, and are flexible and able to respect tight deadlines; at the same time they are professionals who provide good advice.’

‘The whole team has very specialised knowledge which allows it to understand every issue.’

‘Every member of staff is always available, while being aware that representation is about achieving the right result for the client.’

‘Francesco Dialti understands clients’ concerns – clients really value and appreciate him.’

‘Francesco Dialti has huge experience in business issues, and works diligently, but ethically, to achieve the desired results. He is unafraid of a challenge, turns out a strong work product without wasting time, and does all this for a sensible fee within clients’ budgets. What is more, he has the ability to foresee likely problems and confront them earlier.’

Key clients

Banco BPM

Banca Carige


Iccrea Banca

UniCredit Leasing

Sparkasse – Cassa di Risparmio di Bolzano


DEA Capital

Abanca Corporación Bancaria

2R Capital


Work highlights

  • Advised CaixaBank on a €150m financing granted to Ferrovie Dello Stato.
  • Advised Banco BPM on the project financing granted to IVPC Group for the construction of a wind plant.
  • Advising the lenders (Iccrea Banca, DEA Capital and illimity) on financings to CCC.

Italy > Industry focus: Energy Tier 5

CBA Studio Legale e Tributario‘s multi-disciplinary energy, infrastructure and project finance practice fields specialists in banking, finance, corporate, administrative and competition law, along with regulatory and tax experts. Fabrizio Magrì is an administrative law expert and Francesco Dialti is the banking and finance lead.

Other key lawyers:

Fabrizio Magrì; Francesco Dialti; Francesco Assegnati; Barbara Orlando; Leonardo Casaleno

Key clients

Banco BPM

Iccrea Banca

Blue SGR

Sparkasse Bank

Falck Renewables

Italy > Intellectual property Tier 5

CBA Studio Legale e Tributario has expertise in drafting transnational electronic contracts and managing IP rights worldwide. Mattia Dalla Costa is ‘client-oriented’, specialising in IP driven M&A transactions and structuring technology transfer deals. Barbara Sartori brings experience in matters concerning trade marks and patents, while Alessia Ferraro is likewise highlighted as a key member.

Practice head(s):

Mattia Dalla Costa; Barbara Sartori

Other key lawyers:

Luca Tramontin; Alessia Ferraro; Anna Iorio


‘CBA’s Intellectual Property team is robust and client-oriented team.’

‘Client-oriented Mattia Dalla Costa and associate Alessia Ferraro have been very helpful in advising a client in a design-infringement case with implications in several jurisdictions.’

‘An effective use of remote meetings and multi-language skills.’

‘Barbara Sartori experience, correctness, integrity and availability.’

‘Excellent service -commercial and pragmatic advice.’

Work highlights

  • Assisted the Glaxo Smith Kline’s group in the complex sale of its Italian industrial site to two different pharmaceutical companies (Dobfar Spa and Aptuit Srl) and in the negotiations for the realisation of a new manufacturing site.
  • Assisted Iren Mercato in several electric-mobility projects.
  • Assisted TELESPAZIO and E-GEOS in the litigation proceeding against EGEOS GmbH- CBA won the court case against the German company- with the dispute concerning the infringement of Telespazio Spa and e-Geos Spa’s rights on trademark, domain name and company name as well as due to unfair competition.

Italy > Commercial, corporate and M&A Tier 6

CBA Studio Legale e Tributario handles private equity, M&A and venture capital transactions; examples include deal structuring, deal negotiations, legal due diligence, shareholder agreements and stock option plans. Paolo Esposito , who is an expert in the energy sector, co-leads the group alongside tender offer specialist Luca Fabbrini.

Practice head(s):

Paolo Esposito; Luca Fabbrini

Other key lawyers:

Nicola Canessa; Ilaria Antonella Belluco


‘They are a well-organised team, proactive, always available. They give rapid feedback, they use state of the art technology with a well-balanced team.’

‘The team was very well assembled. While being small, the experience and skills of members covered the whole range and it was very efficient.’

‘Paolo Esposito was always available and engaged and communication was great with him.’

Key clients

Alcedo SGR S.p.A.

Defendini Logistica S.r.l.

F&PML e Partners S.p.A.


Mer Mec

Middleby Europe Sl

Work highlights

  • Assisted Mer Mec in the sale of its shares in Ids – Ingegneria dei Sistemi, a company active in the production of high-tech products in the civil and military sectors (naval, aeronautical, air navigation, space and environment), to Fincantieri NexTech.
  • Assisted Leonardo S.p.A. in the acquisition of 30% of the capital of GEM Investment S.r.l., a company active in the field of short- and medium-range sensors for navigation, maritime, coastal and airport surveillance and border control, and which produces electro-optical sensors and inertial systems for the maritime, avionic and land sectors and small-to-medium-sized military 3D radars.
  • Provided legal assistance to Alcedo SGR in all contractual and corporate aspects concerning the acquisition of a majority participation in Fabian S.r.l., even in relation to the employee contracts and for the definition of the management agreements.