Riccardo Michelutti is a tax lawyer and certified public accountant with over thirty years of experience in tax advisory for corporate groups, banking institutions, and private equity funds. His profile combines a solid academic background with established professional practice in corporate oversight, auditing, and compliance.

After graduating cum laude in Economics and Commerce from Bocconi in 1992 and obtaining a Master's in Corporate Tax Law, he completed his education with a second cum laude degree in Law from the University of Milan in 1997. He has been registered with the Order of Certified Public Accountants of Milan since 1995 and with the Bar Association since 2001. He has been admitted to the Special Register of attorneys authorized to handle cases before the Supreme Court and other higher courts since 2020.

He began his career in 1994, then as from 1996 he moved to a leading international tax firm, becoming a partner in 2003, before joining in 2019 as name partner at Studio Legale Tributario Facchini Rossi Michelutti, now a firm of more than 40 professionals with offices in Milan and Rome.

Throughout his career, he has developed a relevant expertise in M&A transactions and corporate reorganizations, financial and international taxation, transfer pricing and patent box, as well as in tax risk mitigation through pre-litigation and litigation assistance.

He has also served as statutory auditor and independent director in major Italian groups (Mundys, ABB, Prelios, Cerved, Cedacri, Italfarmaco, CVA operating in the renewable energy sector), developing expertise in the oversight of operational risk, regulatory compliance, and corporate governance.

Alongside his professional activities, he is committed to education as a lecturer at the 24ORE Business School. He is a member of the International Bar Association (IBA) and has been ranked in Chambers Band 1 - Tax - Italy for 19 consecutive years, confirming the unanimous recognition of the legal and tax community. He is the author of numerous publications and a regular speaker at national and international conferences.

Attorney professional with over thirty years of experience in corporate advisory, banking law, and governance of listed and unlisted companies. Registered on the Special Roll of Advocates before the Higher Courts, she is a Certified Public Accountant and Auditor.

Graduated with honors in Economics and Commerce from LUISS - Guido Carli in Rome (1990) and with honors in Law from the University of Rome La Sapienza (1994), she built a solid academic foundation alongside professional practice. She developed her career at Graziadei Studio Legale as Partner until June 2016, subsequently serving as Of Counsel to the present day. She has primarily focused on corporate law matters, including those relating to listed companies, banking law, financial law, and capital markets law. She has developed significant expertise in extrajudicial risk management and control of corporate crises, project financing, securitization of bank receivables, and intermediary liability in the provision of investment services, including sanctioning proceedings initiated by Supervisory Authorities. She has handled corporate and international contractual work in these areas and assisted the Ministry of Economy in the privatizations of Banca Nazionale del Lavoro, Mediocredito Centrale - Banco di Sicilia, Credito Industriale Sardo, and Cassa Depositi e Prestiti. She has also served as university lecturer at LUISS - Guido Carli (1994-2010) and has been a member of the executive committee of the Second Level Master in Business Law at the same university since 2011.

She currently holds numerous governance and oversight positions in listed and unlisted companies, foundations, and supervisory bodies: Board Member of Cementir Holding and Chair of the Audit Committee, Chairman of the Board of Statutory Auditors of CNP Vita Assicura, Statutory Auditor of Mundys and Aeroporti di Roma, Sole Supervisory Body of the UnHate Foundation - committed to promoting social inclusion - and the PACTA Foundation dedicated to the decarbonization of air transport, Member of the Board of Auditors of the Telethon Foundation committed to medical research for rare genetic diseases, Chair of the Supervisory Body of Stretto di Messina, Supervisory Body of ConfCommercio enterprises for Italy - Province of Rome, and Member of the Supervisory Body of Aeroporti di Roma.

Certified public accountant, tax advisor, and legal auditor with over forty years of experience in business consulting, governance of listed and unlisted companies, and tax and financial strategy.

Graduated in Law from the University of Pavia and in Economic and Financial Security Sciences from Tor Vergata University in Rome, he completed his academic education with courses at the Guardia di Finanza Academy. He began his career as director of Tax Police departments, continuing at Banco Ambrosiano, Banca Cattolica del Veneto, and the Coin Group, where he served as Director of Tax Affairs and Financial Statements for nine years. He was General Manager of Premafin Finanziaria, a listed holding company that controlled SAI Assicurazioni and Autostrada Milano-Torino. In 1985, he founded "Visentin & Partners - Studio Legale e Tributario," specializing in financial strategy, corporate and tax consulting, and M&A transactions. Throughout his career, he has held over 30 positions in regulated companies and served as President for 13 years of the College of Certified Public Accountants of the Province of Treviso. He has gained expertise as chairman, board director, and member of the board of statutory auditors in banking, insurance, SGR, financial, and industrial companies, many listed on the stock exchange (Premafin Finanziaria, Fondiaria SAI, Alleanza Assicurazioni, Stefanel, Coin Group, Ascopiave, Marcolin, Richard Ginori 1735, Indesit Company, H-Farm, Piaggio & C., Mundys). He has assisted significant M&A transactions and accompanied important family generational transitions. He has carried out significant social activities: he served for nearly two decades as President of the Board of Auditors of the Veneto Eye Bank Foundation and as statutory auditor for 15 years of the IEO - European Institute of Oncology.

He is a lecturer in Tax Law at Ca' Foscari University of Venice and professor at the Higher School of Economics and Finance of the Ministry of Economy and Finance. He is Chairman of the "Extraordinary Transactions" Commission of the National Council of Certified Public Accountants and has published over one hundred articles in leading specialized journals. He currently serves as statutory auditor and member of the Supervisory Body of Mundys, board director of Piaggio & C., Chairman of the Audit, Risk and Sustainability Committee and Chairman of the Nominations and Remuneration Committee, statutory auditor of 2100 Ventures, chairman of the Board of Statutory Auditors of Schema Alfa, statutory auditor of Compagnia Aerea Italiana and Air One, statutory auditor of Texa, and auditor at Fondazione Cortina, Fondazione Canova Onlus, and Venice Foundation.

Honor: Commander of the Order of Merit of the Italian Republic (2010)