Exhibit 8.2

Piazza F. Meda, 5 20121 Milano T. +39 02.776931 F. +39 02.77693300	Piazza D’Aracoeli, 1 00186 Roma T. +39 06.45441410 F. +39 06.45441411 roma@maisto.it	2, Throgmorton Avenue London EC2N 2DG T. +44 (0)20.73740299 F. +44 (0)20.73740129 london@maisto.it
		www.maisto.it

Fiat Industrial S.p.A.

Via Nizza, 250

10126 Turin

FI CBM Holdings N.V. Cranes Farm Road Basildon Essex SS14 3AD United Kingdom   Milan, May 29, 2013   Dear Sirs,   We have acted as your Italian counsel, in connection with your Registration Statement on Form F-4 originally filed with the Securities and Exchange Commission on May 14, 2013 as amended to date (the “Registration Statement”).   We have reviewed the sections set forth under the captions “Risks Related to Taxation”, as far as Italian law is concerned, and “Material Italian Tax Consequences” in the prospectus/circular included in the Registration Statement.   We confirm that the descriptions pertaining to Italian tax matters given in these sections are our opinion and fairly reflect Italian law as in force as of the date hereof.   We express no opinion as to, and have not made any investigation of, the laws of any jurisdiction other than the laws of Italy.   We hereby consent to the filing of this opinion as an exhibit to that Registration Statement. In giving this consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission thereunder.   Yours sincerely.   (Paolo Ludovici)   /s/ Paolo Ludovici   Avv. Prof. Guglielmo Maisto Dott. Paolo Ludovici* Avv. Riccardo Michelutti* Avv. Marco Cerrato LL.M. Dott. Andrea Parolini* LL.M. Avv. Pietro Piccone Ferrarotti Dott. Roberto Gianelli* Dott. Marco Valdonio* Dott. Loredana Conidi* Dott. Paola Marzetta* Dott. Nicola Saccardo* LL.M. Avv. Alessandro Bavila LL.M. Dott. Andrea Prampolini* Dott. Stefano Tellarini* Dott. Ernesto Sacchi* Avv. Massimiliano Lovotti Avv. Euplio Iascone Dott. Aurelio Massimiano* LL.M. Dott. Michele Aprile* Dott. Walter Andreoni* LL.M Dott. Giovanni Mercanti* Dott. Sara Montalbetti* Dott. Andrea Iannaccone* Dott. Andrea Annoni* Dott. Mauro Messi* Dott. Luca Longobardi* Avv. Roberto Zanni Avv. Giulia Paroni Pini Dott. Francesco Avella* LL.M. Dott. Luca Formica* LL.M. Avv. Fausto Capello Dott. Mario Tenore* LL.M. Avv. Michele Toccaceli Dott. Silvia Boiardi* Dott. Giorgia Zanetti* Avv. Francesco Morra Avv. Domenico Rettura Dott. Giulio Cuzzolaro Dott. Alberto Brazzalotto Dott. Mirko Severi Dott. Filippo Maisto Dott. Michela Miniello Dott. Pietro Bricchetto   *  Dottore Commercialista