The Firm is an association of licensed professionals having extensive and significant experience.
Our clients are corporations, including companies belonging to multinational groups, branches, permanent establishments and other entities operating in Italy and abroad in different business sectors (industrial, commercial, services, credit, financial, insurance and non-profit) as well as partnerships and individuals for specific issues.
In the specific field of Yachting and Maritime Law, among our clients there are beneficial owners, leading shipyards, refitting companies, national associations, financial institutions, charterers, brokers, leasing and insurance companies.
We provide our clients high quality services together with timeliness and flexibility.
Our Office cooperates with several correspondents and consultants in Rome and abroad. In order to handle international issues, the Office has established relationships with primary international tax and law firms.
Our Office has also developed relations at ministerial level and with leading
Our service
We offer tax and legal assistance in corporate affairs, both on an ongoing basis and for specific issues.
LEGAL DEPARTMENT Civil and Corporate Law
Contract Law: drawing up and review of contracts;
Assistance in negotiations and settlements;
Consulting and drafting of opinions;
Trademarks, patents and copyrights;
Bankruptcy law and insolvency procedures;
Insurance law;
Financial and operative leases;
Judicial and out-of-court activity
Formal and informal arbitration;
Legal assistance throughout Italy and abroad;
Precautionary measures and urgent procedures;
Credit collection and enforcement of judgment.
Labor and social welfare Law
Employment;
Relationships with Executives;
Agency;
Labor litigation;
Assistance in human resources management.
TAX DEPARTMENT Main services
Written and verbal opinions on problems involving taxes (both direct and indirect) and duties;
Ordinary tax consulting;
Assistance in preparing tax returns, including the relevant telecom-filing;
Tax auditing;
Analysis and organization of companies and group structure, with special attention to the different tax alternatives and relevant control;
Tax consulting in foreign relationships and international tax planning;
Fiscal representation for foreign entities.
Tax disputes
Assistance during tax audits, preparation of defensive briefs and petitions for self-amendment;
Assistance for agreed assessments and judicial settlements;
Assistance at various levels of jurisdiction before Provincial and Regional Tax Commissions;
Assistance before the Italian Supreme Court;
Assistance in obtaining tax refunds.
Special transactions
Mergers and acquisitions;
Sales of business;
Special international transactions;
Legal and fiscal due diligence;
Relations with competent authorities
Intervention with the Ministry of the Economy and Finance, the Ministry of Infrastructures and Transports;
Intervention with the Revenue Agency and the Customs Agency on both regional and national basis;
Analysis and studies to propose new legislation;
Proposed questions and requests for ministerial rulings;
Intervention with Consob (Italian SEC);
Relations with leading business associations (Assonime, Abi, Assogestioni, Assilea, UCINA and other business associations).
Partners of the firm
Avv. FRANCESCO CIMMINO GIBELLINI
was born in Bologna on May 14, 1941, graduated in Law at the University of Bologna, member of the Milan Bar since 1967, certified to argue before the Supreme Court, member of the Association of Auditors since 1995.
Primary professional experience
ASSOCIAZIONE TRA LE SOCIETA' ITALIANE PER AZIONI-ASSONIME, also acting as part of CONFINDUSTRIA's Legal and Tax Service, first at the Rome office and then at the Milan office, as officer, from 1965 to 1972;
ARTHUR ANDERSEN & Co. S.a.S. from 1972 to 1982 (became manager in 1973 and international partner in 1978);
STUDIO DI CONSULENZA FISCALE E SOCIETARIA (Italian correspondent for the Arthur Andersen group regarding legal and tax issues) as a senior partner and office managing director from 1982 to 1991;
STUDIO ASSOCIATO TRIBUTARIO E LEGALE as senior partner and managing director from 1991 to 2006.
STUDIO ASSOCIATO CIMMINO ZAVATTI ANGELILLO since 2007.
Special expertise:
Tax issues concerning Maritime and Yachting Law;
Contract Law;
Assistance in tax disputes;
Relations with competent authorities;
Avv. MARIA CRISTINA ZAVATTI
was born in Bologna on September 25, 1941, graduated in Law at the University of Bologna, member of the Milan Bar since 1969, certified to argue before the Supreme Court.
Special expertise:
Environmental Law with particular reference to Public Waters Law.
Contract Law;
Litigation;
Avv. ENRICO CIMMINO GIBELLINI
was born in Milan on January 31, 1970, graduated in Law at Universitą Cattolica del Sacro Cuore of Milan in 1994, member of the Milan Bar since 1998.
Special expertise:
Corporate Consultancy;
Contract Law;
Corporate Models ex Legislative Decree n. 231/2001;
Labor Law;
Litigation;
Credit collection and enforcement of judgment.
Avv. GIUSTINA ANGELILLO
was born in Gioia del Colle on May 5, 1969, graduated in Law at Universitą Cattolica del Sacro Cuore of Milan in 1994, member of the Milan Bar.
Special expertise:
