Law Firm Paolo Baruffi is a partner in Carnelutti Studio Legale Associato. He is a member of the firm's tax department, where his practice focuses on assisting the top management of industrial and commercial companies in reorganizations, mergers and acquisitions at a national and international level, corporate tax and tax litigation. Paolo is a member of the Italian Bar of Dottori Commercialisti and of the National Chartered Accountants & Tax Experts' Society, and he is registered with the Roll of Professional Auditors. He is also a member of AGN International (Accountants Global Network) and of AGN's Membership Development Committee. He holds board of directors and audit committee positions with several Italian and international companies. He has been recommended as a tax professional in Legal Experts - EMEA.Paolo speaks English and French, in addition to Italian. Claudio Lichino is a partner in Carnelutti Studio Legale Associato. He is a member of the firm’s banking & finance department with extensive experience in the banking and finance practice and specifically on structured finance, securitisations and covered bonds, acquisition finance, export finance, bond issues, and in real estate and regulatory affairs, financial services, distressed debt and reorganizations. He also has considerable experience in international deals, including transactions governed by the laws of England & Wales, real estate transactions involving government entities and real estate securitisations. Claudio assists Italian and international clients in banking and corporate finance matters, and in transactions involving secured and unsecured loans, syndicated loans and listing securities on the Italian market. His qualities and skills as a top finance lawyer have been acknowledged through the years by Chambers Global. Prior to joining the firm, he was based in London for 4 years. He was admitted to the Italian Bar in 1997. He has a perfect command of English, in addition to his native Italian. Discover Carnelutti's Partners and Of Counsel Alberto Rittatore Vonwiller and Antonio Franchi wrote the article “Developments and Critical Issues of Corporate Governance in Italy”, published by Lawyer Issue. Leonardo Spina is a partner in Carnelutti Studio Legale Associato. He is a member of the firm's corporate and M&A department, where his practice focuses on real estate, M&A and general commercial transactions, both Italian and cross-border. Leonardo has a broad range of experience in the areas of corporate acquisitions and disposals, joint ventures, investments and international and national commercial arbitration. He advises private investors, investment banks, private funds and leading asset management companies specializing in real estate funds. On several occasions, Leonardo has provided assistance to overseas investors interested in purchasing commercial assets in Italy. He has also assisted leading hotel chains in the acquisition of single real estate properties or hotel businesses in Italy and in the subsequent formation of joint ventures with the companies selected to develop and operate the relevant projects. Prior to joining Carnelutti in 2009, he worked for 9 years for a highly regarded Italian boutique law firm based in Milan. Leonardo obtained his degree in 1999 from the University of Milan and was admitted to the Italian Bar in 2003. He is fluent in English in addition to his native Italian. Gilberto Comi is a partner in Carnelutti Studio Legale Associato. He is a member of the firm’s tax department. He is a "dottore commercialista", a tax professional and a skilled chartered accountant. His practice focuses on advising the top management of banks, industrial and commercial companies regarding tax and company law matters, as well as on reorganizations, mergers and acquisitions at a national and international level. He also assists clients on trust matters. Gilberto has been a member of the Italian Bar of Dottori Commercialisti and of the National Chartered Accountants & Tax Experts’ Society since 1990 and he is registered with the Roll of Professional Auditors. He is also a member of AGN International (Accountants Global Network). He holds board of directors and audit committee positions with several Italian and international companies. In addition, Gilberto is a member of the CTI committee at Bocconi University, Milan. He regularly writes and lectures on tax and company law matters; he lectures on company administrative liability under legislative decree no. 231/01 to Executive MBA course students at Milan Politecnico University, ranked within the top 100 of global EMBA courses by the Financial Times. He has been recommended as a tax professional in Legal Experts - EMEA, The Legal 500 and Best Lawyers. Gilberto speaks English and French, in addition to his native Italian. Paolo Fatrizio is a partner in Carnelutti Studio Legale Associato. He is a member of the firm's tax department. Paolo is a " dottore commercialista", a tax expert and a chartered and professional accountant. His practice focuses on advising industrial and commercial companies, as well as financial institutions regarding tax issues, reorganizations, and mergers and acquisitions at a national and international level. Paolo's experience also includes tax disputes and the negotiation of settlements with the Italian tax authorities. Prior to joining the firm, he worked at a leading auditing company. He has been a member of the Italian Bar of Dottori Commercialisti and of the National Chartered Accountants & Tax Experts' Society since 2002 and he is registered with the Roll of Professional Auditors since 1999. In addition to his native Italian, Paolo is fluent in English. Fabio Fusco is a partner in Carnelutti Studio Legale Associato. He is a member of the firm’s tax department, where his practice mainly focuses on advising the top management of industrial and commercial companies regarding tax and company law matters, as well as on reorganizations, mergers and acquisitions at a national and international level. He holds board of statutory auditors positions with several Italian and International industrial companies. He is a member of the Supervisory Body under legislative decree no. 231/01 of an important Italian School of Management. Fabio is a member of the Italian Bar of Dottori Commercialisti, of the National Chartered Accountants & Tax Experts’ Society and he is registered on the Roll of Professional Auditors. Fabio speaks English, in addition to his native Italian. Margherita Barié is a partner in Carnelutti Studio Legale Associato. She is a member of the firm's intellectual property and litigation departments. Her practice focuses on intellectual property and civil dispute resolution, including patent and trademark infringement, unfair competition, protection of know how, copyright, commercial law and related issues. Margherita acts as counsel in all forms of domestic arbitration and conducts and manages Italian and international litigation in various fields for both Italian and multinational clients. She won the Client Choice Award 2015 as Best IP (patents) Professional of the Year and the Corporate LiveWire – Global Awards 2015 in the category Cross-border Intellectual Property - Italy. Margherita is a member of International Association for the Protection of Intellectual Property, Licensing Executives Society and Italian Anti-Counterfeiting Group. She has spoken throughout the country on trademark licensing and IP related issues and is a regular contributor to national and international publications, such as the World Trademark Yearbook and Getting The Deal Through - Trademarks. Margherita is recognized as a dispute resolution and IP expert by Chambers & Partners, The Legal 500, World Trademark Review 1000 - The World's Leading Trademark Professionals , and Legal Experts - EMEA publication. She is also recommended as an expert Massimo Marconi is of counsel to Carnelutti Studio Legale Associato. He is a lawyer member of the firm’s tax department. His practice focuses on tax litigation and corporate tax matters, at a national and international level, particularly the interpretation of double tax treaties, transfer pricing, permanent establishment, group reorganization, cross border transactions and tax issues facing multi-national groups. He assists and represents leading Italian and international clients before the tax courts as well as in international Mutual Agreement Procedures (MAPs) and Advance Pricing Agreements (APAs). He is a member of the International Technical Committee (CTI) at Bocconi University, Milan. He regularly writes and lectures on tax and international tax matters. He speaks English, in addition to Italian. Francesco Giuseppe Versaci is a partner in CARNELUTTI Law Firm. He is a member of the firm’s administrative law department and has been working for almost 25 years in this area. His main experience is focused in the areas of public tenders and PPP/PFI projects, local public services especially in the public transport sector (bus and rail), construction and town planning, public companies, commercial authorizations, environmental law and administrative litigation (including the Court of Auditors). He is specialised in the Real Estate sector having assisted domestic and international investors in relation to all aspects of real estate assets acquisitions and disposals, leases and commercial rentals. Francesco graduated in 1997 from the Catholic University of Milan and has been a member of the Italian Bar Association (2000). Since 2014 he has been authorized to practice before the Superior Courts. In 2015 he obtained a master's degree from SDA Bocconi University of Milan in Management of Regions and Public Administrations. He is often invited as guest speaker at seminars and conferences, and lecturer at academic courses; he regularly publishes his articles on reputable specialised publications. Before re-joining CARNELUTTI Law Firm in 2024, he had already collaborated with the Firm in 1999-2001, and later he has built his career working at leading international law firms as partner. He speaks English, in addition to his native Italian. Carlo Pappalettera is a partner in Carnelutti Studio Legale Associato. He is a member of the firm’s corporate department, where he specializes in private equity, structured finance transactions and M&A. In recent years he has acted for the most important investment funds active in the Italian market. Having completed the academic stage of training, and receiving his Masters Law degree from New York University (1988), he then joined an Italian boutique law firm, and subsequently became a partner in 1997 and name partner in 2003. He also spent a year as a visiting foreign lawyer at a prestigious London law firm. In 1986 he received his law degree with honors from the University of Milan. He has been a member of the Italian Bar since 1991. Carlo is fluent in English, in addition to his native Italian. Cecilia Cagnoni Luoni is a partner in Carnelutti Studio Legale Associato. She is a member of the firm’s corporate and M&A department, where her practice focuses on cross-border and Italian mergers and acquisitions, corporate and commercial contracts. Cecilia has also acquired extensive experience in the media, telecommunications and entertainment industries, advising leading European clients on various business transactions. She has lectured on corporate law at LIUC, University of Castellanza. Cecilia has contributed to studies for the European Community (DG Education and Culture) on the impact in Italy of the regulations on TV advertising as contained in the Television Without Frontiers Directive, and on the impact of advertising and teleshopping on minors under Italian regulations. Prior to joining Carnelutti, she worked at the Birmingham office of the international law firm Wragge & Co. She was admitted to the Italian Bar Association in 1997. She was selected by PWA Milan as a member of the "Ready-for-board women". She speaks English and French, in addition to Italian. Daniela Frusone is of counsel to Carnelutti Studio Legale Associato based in the firm's Rome office. She is a member of the firm's tax department. Daniela is a "dottore commercialista", a tax professional as well as a chartered and professional accountant. Her practice focuses on Italian and International taxation, corporate tax and tax litigation, as well as reorganizations, mergers and acquisitions at a national and international level. Daniela has been a member of the Italian Bar of Dottori Commercialisti and of the National Chartered Accountants & Tax Experts' Society since 1994 and she is registered with the Roll of Professional Auditors. She speaks English, in addition to her native Italian. Mario Ippolito is a partner in Carnelutti Studio Legale Associato. He is a member of the firm's tax department. He is a lawyer and a certified public accountant, a tax professional and a chartered accountant. His practice focuses on tax planning, transfer price rules, corporate law matters, and on domestic and international reorganizations, mergers and acquisitions. He also specializes in company administrative liability under Legislative Decree no. 231/01 Mario has been a member of the Italian Association of Certified Public Accountants (Ordine dei Dottori Commercialisti) and of the National Chartered Accountants & Tax Experts' Society since 2003 and he is registered on the Roll of Professional Auditors. He was also admitted to the Bar of Lawyers in 2006. In addition, Mario teaches company administrative liability under Legislative Decree no. 231/01 at the University of Milan. He regularly writes and lectures on tax and company law matters. Mario speaks English, in addition to his native Italian. Francesco Paolo Francica is a partner in Carnelutti Studio Legale Associato. He is a member of the administrative law department, where his practice focuses on administrative law, building and town planning, telecoms, antitrust, regulatory law, commercial authorizations, as well as works contracts, utility contracts and agreements with government entities, his workload comprising both contentious and non-contentious matters. Francesco has an extensive practice in the energy field, in particular with regards to matters related to land use and the environment. Prior to joining the firm, he worked at top Italian law firms, alongside one of the best-known professors of administrative law. Francesco graduated in 1997 from the University of Milan and was admitted to the Italian Bar in 2000. He is a native Italian speaker and is fluent in English.