Luca Vitale

Associate
|
CBA Studio Legale e Tributario
Offices:
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Luca joined the Firm in 2020.
He mainly assists investment funds and industrial groups in M&A transactions and corporate reorganizations. He also advises in international tax and real estate matters and gives assistance with respect to tax controversies and pre-litigation procedures. Luca has been recognised by Legal 500 as a Key Lawyer in Tax.

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Expertise
Professional Associations

Member of the Milan Association of Chartered Accountants, 2009;
Member of the Register of Statutory Auditors, 2009.

Education

Degree in Business Administration and Corporate Law, Università Cattolica del Sacro Cuore, Milan, 2005;
Master in Corporate Tax Law, l’Università Commerciale Luigi Bocconi, Milan, 2008;
Law Degree, Università degli Studi di Milano-Bicocca, Milan, 2017.

Technical contributions and books

08-04-2026

Technical contributions

Tax Decree no. 38/2026 - Note on selected provisions
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13-01-2026

Technical contributions

2026 Budget Law: notes on selected provisions
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07/2025

Technical contributions

Italy Country Guide
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06/2025

Technical contributions

Il Fisco stringe le maglie sui conferimenti d’azienda
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06/2025

Technical contributions

MLBOs and seller reinvestment back under the tax spotlight
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12/2023

Technical contributions

Global Minimum Tax at the starting point
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12/2023

Technical contributions

The ACE facilitation between internal regulation and the DEBRA Directive: out the door and back in the window?
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12/2023

Technical contributions

From the European Union a boost towards common rules for the taxation of groups of Companies
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11/2023

Technical contributions

Shell companies, Directive still on hold
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10/2023

Technical contributions

According to the Supreme Court, the regime also applies to non-resident companies, Pex.
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08/2023

Technical contributions

Parliament has given the green light to the enabling law for tax reform.
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08/2023

Technical contributions

The enabling law calls for tax reform based on legal certainty.
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12/2022

Technical contributions

Real estate companies, starting from 2023 a new tax regime on capital gains
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12/2022

Technical contributions

For the CJEU, the DAC 6 directive infringes the protection of legal professional privilege
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05/2022

Technical contributions

The EU pushes for capitalization and tightens debt restrictions
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04/2022

Technical contributions

Tax risk: investors push for tax control framework
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01/2022

Technical contributions

Italy’s Budget Law for 2022
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01/2022

Technical contributions

Tough fight against European shell companies
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01/2022

Technical contributions

Goodwill comes to terms with Covid (and the tax authorities)
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12/2021

Technical contributions

Non-repayable equalisation grant
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Press Office

23-12-2025

Press releases

CBA advises on Etro’s corporate reorganisation
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10-09-2025

Press releases

CBA advises Pioneer Point Partners on the acquisition of Arpex
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09-09-2025

Press releases

CBA advised on the acquisition of Dea Group by Advanced Control Solutions (Investindustrial)
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12-02-2025

Press reviews

Lo scioglimento senza liquidazione nelle riorganizzazioni transfrontaliere
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07-02-2025

Press reviews

La manovra dimentica la crescita delle imprese
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28-03-2024

Press releases

CBA with Alcedo to create a hub for green packaging solutions
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03-04-2023

Press reviews

Patent box, changes: punish companies that do not invest
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14-03-2023

Press reviews

Property taxation, Italy follows OECD approach on capital gains
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28-09-2021

Press reviews

Tax reliefs to benefit corporations are remaining on stand-by
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30-03-2021

Press reviews

2020 Financial Statements: the puzzling matter of recapitalisation further to losses
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05-03-2021

Press reviews

Recapitalisation further to losses and tax incentives: any risks of shareholder disagreements?
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18-02-2021

Press reviews

Tax measures boost circular economy
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21-01-2021

Press reviews

Circular economy: incentives on research projects. The interest of institutional investors.
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12-01-2021

Press reviews

Italian Budget Law encourages contributions of assets to SMEs
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29-12-2020

Press reviews

Strengthening the capital of SMEs: the need for a far-reaching incentive
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10-28-2022

Press releases

Bloomberg Country Guide - Italy
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