STUDIO TRACANELLA, associazione professionale tra avvocati e dottori commercialisti, con sede a Milano.

PRESENTATION OF THE TRACANELLA STUDIO

Studio Tracanella is a professional association between Lawyers and Chartered Accountants, based in Milan.

Studio Tracanella was founded by Dr. Angelo Tracanella in the early '30s as a business consulting firm in the accounting, administrative and corporate sectors. Dr. Angelo Tracanella was one of the first chartered accountants registered in the Milan Register, where he began his activity and contributed to the growth of large well-known companies; immediately the Firm was involved in operations of maximum importance.

In the early 60s the structure of the Studio is enlarged with the beginning of the collaboration with the lawyer Umberto Tracanella (which thus introduces the activity of assistance and legal advice), Dr. Mario Tracanella for the activity and advice tributary and Franco Tracanella for the internal management of the Firm.

During this period the Studio Tracanella develops in particular the business sector that has as its object the assistance and advice in major corporate crises and in industrial restructuring.

In the 1990s, the lawyer Andrea Tracanella, the accountant Cristina Tracanella, Dr. Luca Tracanella and Dr. Nicola Tracanella joined the Firm.

Currently the Studio Tracanella counts over twenty units among members, associated professionals, collaborators and employees and in particular:

  • 6 lawyers and statutory auditors;
  • 6 accountants, accounting experts and statutory auditors;
  • 19 employees and external collaborators.

A structured and multidisciplinary structure has allowed to provide, in just 8 months, advice to more than 750 subjects interested in the facilitated return of capital from abroad (so-called Voluntary Disclosure) in collaboration with an important Bank of Italian Switzerland, all positively concluded with the submission of applications to the Revenue Agency.

The aforementioned Bank is now a regular partner with whom Studio Tracanella is developing, with other professionals both Italian and Swiss, a pool of professionals able to provide advice in setting up business activities in the Helvetic Confederation, in compliance with Italian legislation Switzerland.

Today Studio Tracanella deals mainly with tax law, bankruptcy law, corporate law, with particular reference to acquisitions, disposals, company restructuring and extraordinary transactions (mergers, divestitures, business transfers), as well as the settlement of family assets, constitution of patrimonial funds, of pacts of family.

Among the most important professional positions are: the restructuring and sale of the share capital of important Italian companies; the wide-ranging consultancy and assistance of the Extraordinary Administration procedures; assistance in the share capital increase operation of listed and unlisted companies; appointments arranged directly by the organs of justice; negotiation of the sale of relevant companies at international level (from the first agreements, to the assistance of the records and contracts and up to the closing).

ACTIVITY OF THE STUDIO TRACANELLA

Our study operates in the following main professional activities:

Legal advice

in corporate matters, insolvency, corporate restructuring, civil and civil litigation

Tax consulting

with particular reference to companies

Recruitment of judicial guards

in criminal and civil proceedings also with reference to the seizure of assets to organized crime

Assistance

in the pre-litigation and tax litigation before the Tax Commissions

Consullting

in the management of companies exercised in the form of a corporation, a person or an individual company

Social Report and Corporate Social Responsibility

Drafting, certification and certification of social balance sheets and integrated budgets. Benefit and Siavs company

Management

corporate crises also from over-indebtedness

Assumption of tasks

conferred by the Court of Milan, in the context of insolvency proceedings or in different procedures such as real estate executions

Start Up

Constitution and management, crowdfunding, bank loans, business plans, stock option plans, shareholder agreements, participative financial instruments

The lawyer Umberto Tracanella, the dott. Mario Tracanella, the rag. Cristina Tracanella, the dott. Luca Tracanella, the dott. Nicola Tracanella and lawyer Andrea Tracanella have received and performed on behalf of the Judicial Authority positions as Judicial Administrator and Judicial Custodian, also of assets and businesses seized in the context of criminal proceedings, Judicial Commissioner and Bankruptcy Trustee.

The lawyer Andrea Tracanella is also vice-president of the Legislation and Policy section, Section Restructoring & Insolvency, of the international organization International Bar Association.

MAIN INSTRUMENTS COVERED BY THE ASSOCIATES OF THE STUDIO TRACANELLA

The lawyer UMBERTO TRACANELLA was born in Milan on 16 September 1937 and is registered in the Register of Lawyers of Milan since 1964 and enrolled in the Register of Legal Auditors since 1995

He was elected by the Parliament to the position of member of the Presidency Council of the COURT OF AUDITORS (2010-2013), Self-Governance Body of the Magistrates of the Court of Auditors. The Council of the Presidency of the Court of Auditors was introduced in 1988, Law 177 in analogy to the Superior Council of Magistrates.

He was several times a director of the Milan Bar Association and held, until January 1993, the position of president of the National Forensic Fund.

He has received judicial administrator or judicial custodian of assets seized in delicate criminal proceedings by the Judicial Authority

Dr. MARIO TRACANELLA was born in Milan on 9 May 1939 and is registered in the Register of Chartered Accountants and Accounting Experts since 1964 and in the Register of Legal Auditors since 1995

He has been on several occasions a director of the Order of Chartered Accountants of Milan and has also served as adviser to the National Council of Chartered Accountants and is also a member of study commissions that have given impetus to the activity of Chartered Accountants.

For over fifteen years he has held the position of Delegate on behalf of the Order of Milan to the Cassa di Previdenza Dottori Commercialisti, and that of Member of the Professional Association of Chartered Accountants

He is registered in the Register of Technical Consultants of the Judge at the Court of Milan since 1990

He is registered in the List of Local Authorities

He is a member of the Disciplinary Board of the Order of Chartered Accountants and Accounting Experts of Milan and a member of the Second Discipline College

Mr. FRANCO TRACANELLA was born in Milan on 9 June 1942 and is registered in the Register of Legal Auditors since 1995

The lawyer ANDREA TRACANELLA was born in Milan on 23 April 1966 and is registered in the Register of Lawyers of Milan since 1998

He has been a member of the Register of Legal Auditors since 2000

He was vice-president of the Legislation and Policy section, Section Restructoring & Insolvency, of the international organization International Bar Association until 2016

Today he is a Membership Officer for Europe for the Restructuring & Insolvency section of the International Bar Association

The accountant CRISTINA TRACANELLA was born in Milan on 24 October 1966 and is registered with the Order of Chartered Accountants and Accounting Experts of Milan since 1991

She is registered in the Register of Legal Auditors since 1995

She is a member of the Commission for Insolvency Proceedings of Chartered Accountants and Accounting Experts of Milan

She is a member of the International Taxation Commission of the Order of Chartered Accountants and Accounting Experts of Milan

She is a member of the Auxiliary Commission of the Judge of the Order of Chartered Accountants and Accounting Experts of Milan

She is registered in the List of Local Authorities since 2012

Dr. LUCA TRACANELLA was born in Milan on 23 January 1968 and is registered in the Register of Chartered Accountants and Accounting Experts of Milan since 1991 and in the Register of Legal Auditors since 1995

He is registered as a Conciliator at the Arbitration and Conciliation Chamber of the Chartered Accountants of Milan

He is registered as a Conciliator at the Chamber of Conciliation of the Chartered Accountants of Milan

He is a member of the Commission for Insolvency Proceedings of the College of Accountants since 1996

He is a member of the Arbitration and Conciliation Commission of Chartered Accountants and Accounting Experts of Milan since 1996

Doctor NICOLA TRACANELLA was born in Milan on 29 April 1971 and is registered in the Order of Chartered Accountants and Accounting Experts of Milan since 2000

He has been enrolled in the Register of Accounting Auditors since 2000

He is registered with the Court of Milan as a delegate of the Judge in the Executive Procedures

 

He is a member of the Auxiliary Commission of the Judge of the Order of Chartered Accountants and Accounting Experts of Milan

He is a member of the StartUp Commission, Micro-Enterprises and Innovative Sectors of the Order of Chartered Accountants and Accounting Experts of Milan

NEWS

CONTATCT THE STUDIO TRACANELLA

Studio Tracanella - Via Merlo, 3 - 20122 – Milano – Italy - Tel. +390276004119 - Fax +3902780947 — WhatsApp +393481218805

Privacy policy Studio Tracanella – Version nr. 01 del 01/01/2018

Preamble

Studio Tracanella (hereinafter, also: “Studio” o “the Controller”) cares for the users’ privacy and their rights and, since Internet may put at risk confidentiality of information, it intends to undertake to respect rules of conduct while collecting and processing data, in compliance with Regulation (EU) 2016/679 of the European parliament and of the Council of 27April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing directive 95/46/EC (so-called “GDPR”), which ensure a safe, controlled and confidential navigation in the network.

This policy may change with passing of the time, also as a result of amendments and integrations at a legislative level or as a consequence of our institutional purposes and decisions. So, we invite you to periodically read this section. Thank you for reading the rules which Studio undertakes to apply during the collection and the processing of data, so that it can always give its users a satisfactory service, when they access this website.

Principles of Studio’s privacy policy
Purposes of data processing and means of processing – legal basis for the processing – criteria used to collect data
Criteria used to determine the period for which data will be stored
Where data are processed
Transfers of personal data to third Countries or international organisations
Data controller
Data processors and persons authorised to process personal data
Communication and dissemination of personal data
Data subjects’ rights
How to lodge a complaint with a supervisory authority
What cookies are and how they are used by Studio
Browsing data
Security of your personal data
P3P

Studio Tracanella Cookie Policy version nr. 01 — 1/01/2019

Cookie policy – version nr.1 — 1/01/2018

Information to be provided about cookies – Studio Tracanella

 

This website, owned by Studio Tracanella, data controller as per Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (“GDPR”), uses cookies and similar technologies. This notice provides you with information on how cookies are used and how the user can control them.

 

By using this website, you accept the use of cookies (and similar technologies – tracking devices) in accordance with this notice. In particular, you accept the use of essential type cookies, analytics and functionality cookies for the purposes described below.

 

What is a cookie?

Cookies are small files of letters and numbers that are downloaded to your computer or mobile device when you visit a website. Cookies are then sent back to the originating website on each subsequent visit, or to another website, which recognises that cookie. Cookies are useful because they allow a website to recognise a user's device.

Cookies do many different jobs, like letting you navigate between pages efficiently, remembering your preferences, and generally improving the user’s experience. They can also help to ensure that adverts you see online are more relevant to you and your interests.

We use two broad categories of cookies:

  1. First party cookies, which are served directly by us to your computer.
  2. Third party cookies, which are served by a third party on our behalf. We use third party cookies to help us analyse our websites and their use.  

Cookies may be distinguished into these major groups: "technical", “analytics”, “functional” and "profiling" cookies.

  1. Technical cookies are those used exclusively with a view of carrying out the transmission of a communication on an electronic communications network. This is strictly necessary to provide the user with a service requested. They are not used for further purposes and are usually installed directly by the data controller or the website manager. They can be grouped into browsing or session cookies, which allow users to navigate and use a website
  2. Analytics cookies can be equated to technical cookies insofar as they are used directly by the website manager to collect aggregate information on the number of visitors and the pattern of visits to the website
  3. Functional cookies allow users to navigate as a function of certain pre-determined criteria such as language or services required by the users to improve the quality of service
  4. Profiling cookies are aimed at creating user’s profiles. They are used to send ads messages in line with the preferences shown by the user during navigation. Users' prior consent is necessary to install these cookies.

 

How do we use cookies?

The table below summarises how we and third parties use cookies on our website. Cookies are used for the following purposes:

  1. understand the total number of visitors to our sites on an ongoing basis and the types of internet browsers (e.g. Firefox, Safari, Internet Explorer / Microsoft Edge) and operating systems (e.g. Windows or MacOS) used by our visitors;
  2. monitor our sites’ performance, including how visitors navigate our websites, and to improve our websites.;
  3. customise and improve user’s on-line experience.

 

What categories of cookies we use and how to control them

The cookies used can be classified into one of the categories listed in the table below, which shows you how to express your consent, if needed, or rectify it (if already expressed) to accept or to refuse the various types of cookies.

 

Type of cookie

What cookie does

Source and how to block cookie

Essential website cookies (session and browsing cookies)

These cookies are essential to enable you to move around our website and use its features. These cookies do not gather information about you that could be used for marketing purposes or remembering where you have been on the Internet. These cookies are often session-specific, expiring after your visit to the website (session) has ended. They are casual numbers generated by the server and are necessary to allow a safe and effective navigation in the website. This category of cookies cannot be disabled.

(first party cookie)

First party functional cookies

These cookies allow our website to remember choices you make (such as language chosen or region you are in) and provide enhanced, more personal features. The information these cookies collect may be anonymised and they cannot track your browsing activity on other websites. This category of cookies cannot be disabled.

(first party cookie)

Third party functional cookies

This website uses Widget Google Maps service which allows the user to view the maps and it is provided by Google Inc. (“Google”). This service allows our website to add such content to what directly provided. Google offers also Google Fonts service to manage fonts used by the visitors and it is added to the services provided directly by our website.

(dal contesto del sito parrebbe di sì, ma è da verificare)

Google Inc.

cookie policy

(http://www.google.com/intl/it/policies/privacy/)

 

Third party cookie analytics and advertising cookies

These cookies, including cache cookies, are set by third parties, and are used to collect information about how visitors use our website, including the number of visitors, the websites that referred them to our website and the pages that they visited on our website. We use this information to compile reports and to help us improve our websites, for example, by letting us know if users find any errors and by ensuring that users find what they are looking for easily. Typically, these cookies stay on your computer until you delete them.

In the following, we provide further information on how cookies installed by third parties are used.

Google Analytics: Google Analytics is a web analysis service provided by Google Inc. Google utilises data collected to track and examine the use of this website, to prepare reports on its activities and share them with other Google services (performance cookies). These types of cookies gather information about how the visitors have got on to our website and pages browsed. This website uses information with the purpose of statistics and reports, to improve and make the navigation easier and to monitor if the website works efficiently. On the other hand, Google may use information gathered, interconnecting it with other data owned, for purposes which differ from technical ones, with user’s prior consent. On the other hand, Google may use information gathered, interconnecting it with other data owned, for purposes which differ from technical ones, such as for marketing and profiling purposes as well as to communicate data to supervisory authorities, if requested. To find out more, follow the link in the right column and choose your preferences about Google cookies or modify your choices as described below directly from your browser.  

Google Analytics

cookie policy

(http://www.google.com/intl/it/policies/privacy/)

 

 

Technologies similar to cookies

This website uses technologies similar to cookies, such as “flash cookies”, browser history analysis, browser fingerprints, and pixel tags (also known as "web beacons"). These technologies provide us and our suppliers with information on how the website and its content are used by visitors and allow us to identify whether the computer or device has visited our or other websites in the past.

 

How to control and delete cookies

We remind you that this website uses only technical cookies and if you remove or delete one or more cookies some functionalities of the website may not work properly. You can block cookies by using the options provided by your browser (see, for example, “Help”, “Tools” or “Modify”). You can directly disable one or more categories of cookies, but this does not mean that cookies are deleted in your browser. So, you must rectify your choice directly on the browser.

If you want to delete, disable or rectify your choice about cookies installed on the device you use, have access to the settings of your browser or use the pages provided by third parties to do so.

In the following, links to third parties’ pages where you can find information about cookies settings and how to make your choice:

If you use a mobile device, see the user’s guide. You can check the most usual user’s guides at the links listed below.

  • Apple [guide: https://support.apple.com/it-it/HT201265];
  • Android [guide: https://support.google.com/chrome/answer/95647?hl=it].

For further information about cookies, how to check the ones installed, how to manage or remove them, visit www.allaboutcookies.org or http://www.youronlinechoices.com.

 

Cookies previously installed

If the user has disabled one or more cookies, we will be able to use information gathered before this action carried out through preferences. Anyway, since now on, we will not use disabled cookies to gather further information.

 

 

Terms and conditions of Studio Tracanella website

Version nr. 1, 1/01/2019

 

Ownership of the website and its contents

  1. Studio Tracanella (hereinafter: “Studio”) is the owner of this website which is managed and kept up-to-date directly and / or through the company PMPSTUDIO
  2. The documentation, the images, the characters, the artistic work, the graphics, the software and the other contents of the site, and all the codes and forms on-line to implement the site, are property of Study or we have the exclusive right of use of them.
  3. The material contained in the website is protected by copyright law. More accurately, Studio has made photographs, video and documentary images or descriptive texts to be included on its Internet site, which must be considered creative works and, therefore, Studio is to be considered "author" pursuant to and for the effects of the law of 22 April 1941, nr. 633, as amended by Decree-Law of 30 December 2008, N. 207, converted into law, with modifications, by the law of conversion 27 February 2009, nr. 14 ("Protection of copyright and other rights related to its exercise"). As an author, Studio has the exclusive right of economic exploitation of the work, of reproduction, modification, transcription, adaptation, and the assignment to third parties of the right of use of originals, copies, or supports of works, even by hire or loan.
  4. The use of the website is personal and not commercial, except for cases previously authorised in writing by Studio.
  5. It is strictly forbidden to copy, modify, download, upload transmit, publish or pass on to third parties contents and marks of the website for commercial purposes or for purposes which can be detrimental to Studio’s image.
  6. For personal and professional purposes, and never for commercial purposes, the user can download texts or other contents of the website and publish by web or press, provided that it is explicitly and clearly mentioned the source.
  7. The unauthorised reproduction of Studio’s institutional banner on other websites or on other digital or not digital communication tools is subject to our legal action. We constantly monitor the Web to check for unauthorised use of our logo.

 

Contents of the website and its purposes

The website is mainly aimed at disseminating information on the services provided by Studio. Besides, it offers the users to contact Studio to ask for information about services, and to know its professional fields, ranging from legal advice in corporate matters and insolvency proceedings, assistance in pre-litigation and tax litigation before the Tax Commission, management of company crises also from over-indebtedness, to tax consultancy with particular reference to companies, assumption of tasks conferred by the Court of Milan, in the context of insolvency proceedings or in different procedures such as real estate executions, recruitment of judicial guards in criminal and civil proceedings also with reference to the seizure of assets to organised crime.

Studio’s obligations, rights and disclaimer of liability

  1. The website may occasionally show links to other websites owned by bodies, organisations, companies: Studio cannot be held responsible of their content, availability, products and services offered and any damage or loss occurred as a result of their use. Moreover, it is not responsible for the purposes and means of data collection and processing carried out by such third parties.
  2. Studio undertakes to maintain a constant and high level of the services provided through the website but it cannot be held responsible for any damage, data or information loss, or other damage due to delay, incorrect or lack of information, restriction or loss of access, difficulty of any kind, errors, inaccurate or unauthorised access during browsing the website or other way of interaction in the service. Studio does not warrant and is not responsible that:
    1. the services provided through the website meet the user’s requirements and needs;
    2. the services provided through the website are without interruption, secure and without errors;
    3. information and results obtained using the services are always accurate and reliable;
    4. any technical fault of the software may be corrected.
  3. Studio disclaims any liability for any damage arising from the inaccessibility to the services provided through the website or any damage caused by viruses, damaged files, errors, omissions, service interruptions, deletion of content, network-related problems, or caused by providers’ services, phone and/or telematic connections, unauthorised access, alteration of data, failure and/or faulty functioning of the user’s electronic device.
  4. The user acknowledges that Studio is not to be held responsible for untruthful information sent directly by the user (e.g.: correctness of e-mail, phone number, postal address or of other personal or not personal data), as well as other information referred to the user and which have been provided by third parties even with fraud.  
  5. In no event shall Studio be held liable for any improper, inconvenient, indecent, offensive content, directly or indirectly, sent by the user and for errors or omissions, transmitted or made available through, directly or indirectly, the website. Studio undertakes to avoid any unacceptable content from being published, but it cannot warrant that this occurs in real time, reserving the right to remove, at a later time, content of any kind, at its own discretion.
  6. The user acknowledges that Studio has the right to collect and store data provided by using the services available on the website, and to communicate them to the competent supervisory authorities, especially if unlawful actions are discovered and can result in offence:
    1. for justice purposes;
    2. to defend its own right against actions by third parties;
    3. for the protection of its own or users’ rights and security. Any breach, even if only assumed, of these conditions of use, or the breach of third parties’ rights or of laws and regulations in force in our legal system shall result in the suspension or interruption of the service.
  7. Studio reserves, at its own discretion, the right to:
  8. change these conditions of use: users will be informed with a notice on this website. The use of the site after such modifications implies their acceptance. The user can always check these conditions, at any time, by accessing the link “conditions of use of the website”
  9. control and remove content sent to the website
  10. interrupt the access to the website, at any time and without previous notice.

 

Users’ liability

  1. the acquisition of any downloaded or otherwise obtained content through the website is made at the choice and at the risk of the user. Therefore, any liability for any damage to computers and systems or data loss resulting from the download falls on the user and cannot be ascribed to Studio.
  2. The user accepts to take any risk resulting from the use of any content.
  3. The user is responsible for the storage and safe-keeping of personal data provided when using the website. The user undertakes to promptly inform Studio at the address of Studio Tracanella – Via Merlo 3, 20122 – Milano (MI – Italy) or e-mail cristina@tracanella.it on any unauthorised use of personal data or any breach of security acknowledged.
  4. By accessing and using the services provided by the website, users undertake to keep to these guide-lines:
  1. do not spread anything which can cause damage or disruption to the network o to other users or which breaches laws and regulations in force
  2. do not spread anything with content which may be offensive, or which may affect the harmonic development of children’s personality or which can be disrespectful of the principles governing law and social security, avoiding the dissemination of messages, images or anything else which may instigate crime, use of violence or participation or cooperation in illegal activities
  3. do not spread anything which is against decency, human dignity or which is pornographic or against good costume or which fosters prostitution or child pornography
  4. do not use disrespectful language or abhorrent terms and avoid insult
  1. do not place offensive or defamatory content against anybody, including expressions of racism, hate, irreverence or threat
  2. do not place content which is pornographic or obscene or which reveals sexual orientation or data concerning a natural person’s sex life
  3. do not send content which contains own or third-party judicial data
  4. do not place content which fosters or provides information which may give instructions about unlawful activities or which may be connected to them and which may cause prejudice to anybody  
  5. do not upload software, information or anything else containing viruses or malicious components
  6. do not enter content containing initiatives relating to gambling, competitions or games which require payment to participate
  7. do not send content not suitable for under age individuals (under 18 years of age)
  8. do not enter content containing advertisements or sponsorships, also at a fee
  9. do not insert content or execute any activity which breaches or fosters to breach any provision of law or regulation which protects individuals or provision and decision issued by supervisory authorities
  10. do not enter content with images of under age children if the holder of parental responsibility over the child has not previously given consent
  11. do not enter content images relating to third parties without their previous explicit consent
  12. do not enter content with data concerning health, political opinions or religious beliefs, racial origins or sexual orientation of third parties.

 

Final provisions

  1. By accessing this website, the user and Studio Tracanella agree that laws and regulations in force in Italy are applicable.  
  2. The user and Studio Tracanella agree to be exclusively subject to Milano judiciary for the matters concerning the use of this website.
  3. By using this website and services here provided, the user implicitly accepts these terms and conditions.

 

This website uses technical cookies to improve user’s navigation, to optimise and maintain our website and enhance its usability and third parties’ analytics cookies.

These third parties may use these cookies also for non-technical purposes, but for profiling.

If you accept to browse this website, you consent to all cookies. To find out more, click here! to read our cookie policy.