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Un ruolo fondamentale nell'architettura della segregazione degli asset è ricoperto dalle banche depositarie e dagli altri soggetti autorizzati alla custodia degli asset degli AIF.

On 12 July 2023, the Council of State (the highest administrative court in Italy) issued its decision No. 6826/2023 concerning the onerous nature of the pooling contract regarding the pre-requisites...

We asked ourselves what strategies a leading company in the field of technology must adopt to navigate this highly competitive landscape.

The Italian Data Protection Authority has ruled against an employer's use of GPS tracking systems in company vehicles, finding that continuous geolocation monitoring of employees violated GDPR principles. The decision examines the balance between legitimate business interests and workers' privacy rights, particularly regarding data minimisation and the requirement for Data Protection Impact Assessments in workplace surveillance scenarios.

L'INAIL e l'ABI hanno firmato un protocollo d'intesa per facilitare l'accesso delle imprese a finanziamenti pubblici destinati a investimenti in salute e sicurezza sul lavoro. L'accordo mira a promuovere la prevenzione dei rischi, la tutela della salute dei dipendenti e l'innovazione tecnologica attraverso una collaborazione rafforzata tra banche e imprese.

On 1 October 2018, the revised Rules of the Market and related Instructions, which were amended by Borsa Italiana S.p.A., the managing company of the Italian stock exchange (Borsa Italiana), entered in force.

One of the Italian legislature's current objectives is to promote alternative dispute resolution in company law matters. To achieve this aim, the Parliament recently issued Law 366 of October 3 2001, which sets out guidelines for the reform of Italian company law as it applies to limited and publicly limited companies and cooperatives.

The Italian Data Protection Authority has ruled that digital forensics activities conducted during internal corporate investigations must comply with data protection regulations. Following an anonymous whistleblowing report, a company's forensic examination of a senior executive's email and storage was deemed unlawful due to failures in information provision, data processor appointment, and adherence to data minimisation principles.

Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.

The investigation has recently been closed by the Authority with a decision finding that all commitments proposed by OM were acceptable.

Few days after the Fiscal Decree No 148/2017 came into force, the Parliament has amended the provisions on fair compensation in contracts involving professionals and public administrations, banks, ...

The Italian Securities Commission (CONSOB) has published Resolution no. 19925/2017 setting out the amendments to CONSOB regulation on issuers, markets and related parties transactions...