At the beginning of 2025, a new partnership appeared on the Italian legal scene. The new entity combines the experience and professionalism of the Rome and Milan-based LM Associati – Studio Legale Tributario, carrying forward the cultural, professional and academic legacy of Prof. Maurizio Leo, and Attorney Maurizio C. Borra, founder of the Vicenza-based BBCZ specialising in civil law, bankruptcy and M&A transactions.
The recognised multidisciplinary skills of the two firms’ professionals cover tax, fiscal, company and corporate law.
The project grew from the awareness that, in order to offer clients an excellent, customised and tailor-made service – bearing in mind the intricate nature of these matters, it is necessary to address the complex issues affecting Italian and foreign companies with a multidisciplinary, coordinated and highly specialised approach.
The goal is therefore to provide qualified and solid support to Italian companies to guide them competently and with vision on their path to growth and development.
Initially through the corporate process (now abolished) and afterwards through the Company Courts, I have always provided assistance to shareholders with conflicts of interest, also participating as a proxy in meetings, in addition to providing defence in corporate arbitration proceedings. On the basis of the relationship of trust that I create with business owners and their families, they appoint me to advise them in the event of corporate distress or if they should wish to sell. In both of these situations, my primary goal is to safeguard business continuity whilst identifying solutions to the inevitable conflicts that arise between the interests of those with ownership and the company. Assisting business owners as a lawyer or legal advisor requires me to verify existing problems and goals, identify and share strategies and then implement these through to complete fulfilment of the established aims.
Born in Cuneo on 17 February 1968 and living in Vicenza since 1995.
Qualified Accountant and Accounting Expert.
Lecturer at the departments of education of the Guardia di Finanza financial police force and, specifically, at the Academy of Bergamo, the School for Inspectors and Superintendents of L’Aquila and the School for Economic-Finance Police of Ostia.
Lectures at the National School of Administration (former Secondary Institute of Economy and Finance), an institute connected to the Prime Minister’s Office and the Aldo Sanchini School, founded by the Order of Accounting Professionals of Rome. Has also performed the same activity at the School of Higher Education established by the National Board of Accountants and Accounting Experts and on the Professional Master’s in Corporate Distress and Restructuring.
Currently CEO of Pensplan Centrum S.p.A., an in-house company of the Autonomous Region of Trentino-Alto Adige and the Autonomous Provinces of Bolzano and Trento, as well as Member of the Board of Directors of SASA S.p.A. (bus services company), an in-house company of the Autonomous Province of Bolzano and the Municipalities of Bolzano, Laives and Merano. Serves as Chairman of the Board of Auditors, as well as Chairman and Member of the Supervisory Body, pursuant to Legislative Decree 231/01, for leading limited companies, including listed companies, operating in the industrial and financial spheres, and active member of various consulting committees of mutual investment funds.
Previously member of the Joint Commission for the regulations on implementation of the Special Autonomy Statute for Trentino-Alto Adige (Commissione dei Dodici), appointed by the Council of the Autonomous Province of Trento.
Author of articles in leading national publications on tax law, and of editorials for the Ipsoa daily publication, and co-author of the “Testo Unico Imposte sui Redditi. Gli articoli commentati” (Consolidated Income-Tax Law: A commentary on the articles), published by SEAC. Regularly speaks at conferences in the field.