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Recently the Notarial Council of Milan issued new guidelines on corporate issues and namely the following. Guideline No. 206/2023, which under Article 2325-bis of the Italian...

According to the Notary Council of Milan, clauses in the articles of association that prevent shareholders from transferring part of (but not all of) the shares or quotas held in joint-stock...

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

A partire dal 1° gennaio 2027, le aziende italiane dovranno affrontare un significativo aumento sia del contributo esonerativo per la mancata assunzione di persone con disabilità sia delle relative sanzioni amministrative. Il Decreto ministeriale n. 100/2026 introduce nuovi importi basati sulla retribuzione media del settore privato, con il contributo giornaliero che passa da 39,21 a 44,32 euro e le sanzioni che raggiungono i 221,60 euro per posizione scoperta.

Italy's Ministry of Labour and Social Policies has announced significant increases to both exemption contributions and penalties for employers who fail to meet mandatory disability employment quotas. Starting January 2027, companies that do not employ the required number of people with disabilities will face substantially higher daily costs, with exemption contributions rising by over 13% and penalties for non-compliance increasing proportionally based on updated national wage data.

The issuer is required to dispose of an initial portfolio invested in real estate or similar assets with a net asset value amounting to at least €200 million...

The Italian Data Protection Authority has ruled against a company that denied a former employee complete access to their corporate email account, clarifying that work-related emails constitute personal data under GDPR. The decision addresses the boundaries of employee data access rights and establishes that employers cannot arbitrarily obscure or withhold work-related correspondence without specific legal justification.

The pandemic has accelerated certain positive trends such as digitalization and attention to sustainability issues, on the other hand it has increased certain critical economic and social issues...

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.

Following a European Commission complaint by the Italian Association of Chartered Accountants, Italy has aligned its VAT treatment of merger leveraged buy-out transactions with EU law.

Come preannunciato nel marzo 2015, il 6 maggio scorso la Commissione Europea ha avviato una verifica volta ad individuare potenziali pratiche concorrenziali scorrette messe in atto dalle imprese nell'attività di e-commerce.

With the recent decision of 29 May 2023, the Joint Divisions once again ruled in favour of the Italian Court with regard to a dispute arising from derivative contracts signed by an Italian local authority.

A recent Italian judgment in the Tribunal of Palermo has offered an insight into how the Italian courts will assess whether a franchisor can validly terminate a franchise agreement for delayed payments by the franchisee.