PARTNERAndrea De Luca

Corporate and tax advice

During his professional years, the writer has gained specific expertise in corporate consultancy and in particular in the field of extraordinary transactions and business valuations.

He has assisted and completed numerous extraordinary transactions (mergers, demergers, transformations, company transfers) which involved an analysis of the various equity elements of the participating companies in order to ensure fairness in the exchange relations, where existing, fairness of the sale price and compliance with the values ​​entered in the financial statements.

He draws up the annual financial statements and the related company documentation annually for over 50 joint stock companies, applying national accounting standards, with some implications at international level for companies that hold foreign investees.

Contract consultancy and assistance in M&A operations

The writer has gained proven experience in contractual matters and participated, in partnership with leading national law firms, in the drafting of bank loan agreements, framework agreements and shareholder agreements, in which national companies listed on the stock exchange participated, as signatories.

He also gained adequate experience in the field of international taxation.

Expert assignments

The writer has drawn up and signed appraisals for the evaluation of the assets of numerous companies, also on the occasion of the transfer operations initiated by the Municipality of Turin for the investee companies Amiat S.p.A, GTT S.p.A and TRM S.p.A.

I have also drawn up appraisals for bankruptcy and / or insolvency proceedings in the context of collaborations with important professionals operating in the district of the Turin Court (recently for the Zoppoli & Pulcher, Comital and Lamital procedures).

Statutory Auditor and Auditor

The writer holds numerous positions as Statutory Auditor and Statutory Auditor of companies, also of primary importance.

• Certified Public Accountant registered in the Order of Certified Public Accountants of Turin at no. 1906
• Statutory auditor registered under no. 110138 of the Register of Auditors
• Judge Technical Consultant
• Register of Experts of the Court of Turin