Athena Looking to the future through past experience

Litigations & Disputes

Extrajudicial Assistance

Opinions related to contractual clauses application
Estimation of the value of the object of the dispute
Opinions on the reliability of financial and accounting information
Support in the definition of settlement agreements

Arbitrations and litigations (civil and penal)

Trial strategy definition assistance to lawyers
Assistance in the litigation debate process
Court and Party appointed experts opinions (CTP/CTU)
Assessment of damages (also for liability actions)
Participation in Arbitration Committees

Investigation

Accounting and financial investigations aimed at identifying frauds and abuses
Investigation on subjects involved and related responsibilities
Assessment of damages (also for liability actions)

Tax litigation

Technical support in the pre-litigation phase through:
- drafting opinions on whether tax litigation should be instituted;
- recourse to the institution of tax ruling;
- management of relations with the tax authorities with a view to reaching self-defence measures, assessment with adhesion, out-of-court settlement, etc.
Assistance and representation of clients in the litigation phase, through the preparation of appeals before the Tax Commissions at all levels of justice

Main projects and recent undertakings

Extrajudicial assistance for dispute settlements related to the price adjustment clauses application
Party and Court experts appointment opinions in Civil and Penal litigations concerning:

- So called azioni revocatorie

- Liability actions

- Failure to comply with statutory / contractual clauses

- Business valuations and damages measurement

- Reliability of accounting information

- Misappropriation of public grants

- Anatocism and usury

Technical assistance in tax litigation (financial investigations, studi di settore, redditometro, accertamenti analitici)

Areas of expertise

Valuations & Deals

Technical support and advisory to management team and owners in the context of different phases of extraordinary operations (acquisitions, contributions, mergers, spin-offs, etc.), with a special focus on valuation and deal structuring.

Risks & Controls

Governance structures design (groups included), Enterprise Risk Management (ERM) systems development, engineering of organisational models ex Legislative Decree 231/2001, control functions outsourcing.

Litigations & Disputes

Extrajudicial assistance on corporate and patrimonial litigations, technical support and definition of the strategic guidelines within civil and penal arbitrations and disputes, tax litigation, investigations aimed to identify frauds and abuses.

Accounting & Business plans

Consulting, valuations and opinions on both separate and consolidated financial statements (IFRS-IAS and OIC), financial information and disclosure, business plan preparation assistance (seeds, start-up, scale-up, turnaround), auditing, financial planning and analysis.

Crisis Management

Technical support, management and advisory in pre-crisis and crisis circumstances, voluntary liquidations, bankruptcy procedures (with a focus on procedures under Banca d’Italia supervision), attestations.

Governance & Control Bodies

Appointments in governance and control bodies, such as: Board of Directors and similar, Board of Statutory Auditors and similar, Organismo di Vigilanza ex Legislative Decree 231/2001.