Luca calò

PROFESSIONAL EXPERIENCE

Collaborates with the firm since 2022. Expert in Corporate Crisis Management at the Chamber of Commerce of Milan. Crisis Manager for Over-Indebtedness Procedures at the OCC (Debt Crisis Resolution Body) of Monza and Brianza. A.P.R.I. – Association of Corporate Restructuring Professionals (Padua) – Member of the Executive Committee. Since 2025 – National Council of Chartered Accountants and Accounting Experts – Member of the National Commission “Negotiated Crisis Resolution – Principles for the Expert of the Negotiated Crisis Resolution Procedure”. Since 2025 – University of Bergamo – Second-Level Master’s Degree in “Business Crisis and Corporate Restructuring” – Adjunct Professor. Since 2024 – University of Ferrara – Adjunct Professor at the Department of Economics and Management, Chair of Financial Intermediaries Economics. Since 2025 – Triveneto Advanced Training School – Course “Business Crisis – Prevention, Management and Recovery” – Lecturer. Since 2024 – Euroconference Master’s Program – “Tools for Business Crisis Management” – Lecturer. Since 2022 – IPSOA Wolters Kluwer – IPSOA Master’s Program – “Business Performance Analysis: Building an Indicator System to Prevent Corporate Crisis” – Lecturer. Since 2022 – Emilia Romagna Advanced Training School – “The Accountant as Business Advisor – Between Adequate Organizational Structures and Crisis Management” – Lecturer. Publications Contributions in Books IPSOA – Wolters Kluwer – Restructuring Plans – December 2025. Giappichelli Editore – Over-Indebtedness. From Debtor Protection to Credit Recovery – The Minor Negotiated Crisis Resolution Procedure – 2024. ItaliaOggi – Instant Book – Corporate Crisis – How to Best Use the Negotiated Crisis Resolution Procedure – October 2021 – “Liability of Corporate Bodies in Relation to Adequate Organizational Structures”, pages 98 onwards. IPSOA In Pratica Series – Bankruptcy and Corporate Crisis – Since 2019: Consumer Plan and the Principle of Eligibility (pages 1007 onwards); Guarantor of Business Obligations (pages 1008 onwards); Mortgage Loan (pages 1010 onwards). OIBR – Italian Business Reporting Organization Foundation – Non-Financial Information for Adequate Organizational Structures and Corporate Crisis Forecasting in SMEs – 2022 – “Indicators for Determining Awareness of the Company’s Crisis Situation in Liability Actions”, pages 113 onwards. IPSOA – ONE Database – The Role of Corporate Bodies in Crisis Diagnosis and Early Detection. Articles Il Sole 24 Ore Corporate Crisis – Guide to the New Code After the Third Corrective Amendment – “Concordat and Restructuring Plans: New Developments” – December 2024. IlCaso.it – Corporate Restructuring Benefit Companies and Abuse of the Concordat Procedure in Recent Milanese Case Law – 15 October 2025. Concordat and Restructuring Plans: New Developments – December 2024. Precautionary Measures and Injunction Against Enforcement of the MCC Guarantee – Court of Milan, 4 September 2024 – Published on 24 September 2024. Approval of the Concordat Procedure and Agricultural Lien – Supreme Court of Cassation, Civil Section I, 19 June 2024, no. 16970 – Published on 2 July 2024. New Application for Confirmation of Protective Measures and Creditor Opposition – Court of Ancona, 4 August 2023 – Published on 27 September 2023. Simplified Liquidation Concordat: Reduction of Tax and Social Security Claims and Authorization for the Sale of the Business – Court of Lecce, 30 October 2023 – Published on 7 February 2024. Milano Finanza Companies: The Path of Negotiated Crisis Resolution Against Bankruptcy – 20 September 2023. Il Fallimentarista Bussola – Extension of the Expert’s Appointment in the Negotiated Crisis Resolution Procedure – 27 September 2023. Bussola – The Privilege of Agricultural Loans within Preventive Composition Proceedings. Applicable Regulations Pursuant to Articles 43-46 of Legislative Decree No. 385/1993 (Consolidated Banking Act) – 9 June 2021. Operational Questions – Asset Liquidation: Limits of the Liquidator’s Review Powers and Responsibilities – 1 December 2020. Focus – Tax and Social Security Settlement Without Consent from the Revenue Agency and Social Security Institutions. Early Effectiveness Introduced by Law No. 159/2020 – 6 December 2020. Case Law Commentary – Inapplicability of the Mortgage Privilege in Over-Indebtedness Proceedings. Article 41 of the Consolidated Banking Act Grants the Mortgage Creditor a Procedural Privilege Limited to Bankruptcy Proceedings and Not Extended to Other Insolvency Procedures – 11 April 2018. IPSOA IPSOA Daily – Negotiated Crisis Resolution: Managing the Business During Negotiations – 1 October 2021. IPSOA Daily – Negotiated Crisis Resolution: Duties of the Parties During Negotiations and Contract Renegotiation – 19 September 2021. Crisi e Risanamento Directors’ Liability: The Role of Non-Financial KPIs, Applicability and Critical Issues – 1 December 2020. DirittoBancario.it Crisis Code: Effects on Tax Settlement Procedures. IlCaso.it Case Law Commentary – Consumer Plan and the Principle of Eligibility – Publication of the Approval Decree of the Consumer Plan – Court of Reggio Emilia – October 2016. Author of several publications. Speaker at conferences.

EDUCATION

Certificate of Maggioli training course “Enabling course for Expert Business Crisis Negotiator” (2021). Crisis manager and corporate insolvency” Certificate (2021). Second level Master’s degree in business crisis and corporate restructuring – University of Bergamo (2021). Masters in Tax Law, Accounting and Tax Planning at Rome “Guido Carli” LUISS Business School (2006/2007). Prof. Francesco Vassalli Assistant in bankruptcy law at Rome “La Sapienza” University – (2005-2008). Degree in Law from the University of Perugia (2005).

QUALIFICATIONS

Expert in Negotiated Crisis Resolution and Over-indebtedness Crisis Manager.
Admitted to the Italian Bar Association, Court of Milan.

LANGUAGES

Italian (mother tongue). English.