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.

European Commission ("Commission") has approved the acquisition of Banco BPM S.p.A. ("BPM") by UniCredit S.p.A. subject to commitments.

On 6 February 2023, Assonime issued its Circular No. 4/2023 on the provision included in Law No. 197 of 29 December 2022 (Budget Law 2023) concerning the extension...

L'ESMA ha diffuso una serie di consultation paper in relazione al regolamento UE sui depositari centrali di titoli (CSD Regulation), al fine di raccogliere il riscontro degli operatori in merito a...

On 31 March 2023, the European Securities and Markets Authority (ESMA) updated its Questions and Answers on (a) Benchmarks Regulation, (b) EMIR implementation, (c) DLT Pilot Regulation...

Non-disclosure agreements (NDA) are used to seal the lips across a range of situations in nearly all industry sectors.

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.

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.

The Italian Supreme Court recently ruled on the applicability to the loan entered into for the acquisition of a business of the rules governing the contracts and debts of the business itself...

According to Italian Law regulating listed companies (legislative decree no. 58/1998), directors of listed companies are appointed by the shareholders' meeting on the basis of slates...

How do you attract and retain digital talent in your company, and what tools do you need?

In closing our series on the "war for talent", in which we had the pleasure of talking to representatives from very different companies, we are seeking the answer a critical question:

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...

Investitori, autorità di regolamentazione, clienti e dipendenti richiedono un impegno sempre più crescente verso il traguardo delle zero emissioni e una maggiore trasparenza e completezza delle informazioni condivise e dei modelli di reporting.