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With order no. 15695 published on June 5, 2024, the Court of Cassation clarifies the qualifying elements of the purpose loan contract, thereby defining the characteristics of the institution.

La ricerca di profili professionali in area digitale è una sfida complessa, legata a doppio filo al raggiungimento degli obiettivi aziendali.

With decision no. 22608/2024, the Italian Court of Cassation confirms the deductibility of VAT on transaction costs incurred by the SPV in the context of merger leveraged buy-out (MLBO) transactions.

By Ruling no. 524 of October 25, 2022, the Italian Revenue Agency affirmed that the "special tax regime for inbound workers" introduced by Article 16 of Legislative Decree No. 147...

Italy has taken another step toward making EU Regulation 2024/1689 (the "AI Act") operational on the ground. On June 10, 2026, the Italian government granted preliminary approval...

The Italian Competition Authority ("ICA") annually amends the turnover thresholds for notification of transaction based on the gross national product price deflator index.

Italy has enacted Legislative Decree No. 78/2026, strengthening product-safety enforcement and operationalizing the EU General Product Safety Regulation across consumer-product supply chains.