Article
Competition Law - Change In Notification Thresholds
Studio Legale Fondato da Francesco Carnelutti
- Article
New Standard On Personal Information Security: A Step Forward For Personal Data Protection In China
The year 2018 is expected to see great developments in the area of data protection, and not only across Europe.Stefanelli & Stefanelli Studio Legale - Article
Adapt Or Die? How Businesses Can Survive
It is not startling that the official government statistics relating to the Gross Domestic Product (GDP) record the most significant slump for a considerable timeGiambrone - Article
Ferrari: A Trust For Family Continuity.
The trust as an ideal legal instrument to preserve the family tradition of a historic company, respecting the founder's wishes and ensuring an orderly generational passage.SLCLEX - Article
Shares With Increased Voting Rights And Multiple Voting Rights: Implementation Of The New Rules Relating To Transparency Of The Ownership Structures And Tender Offer Rules Into The Regulation On Issuers
Law Decree No. 91 of 24 June 2014 amended the Legislative Decree No. 58 of 24 February 1998, introducing a new set of rules relating to shares with increased voting rights and multiple-voting rights shares.A&O Shearman - Article
Taxation In Italy Of Foreign Company Sale With Italian Property By Opaque Trust
Through Advance Ruling No. 175/2025, the Italian Revenue Agency has clarified the taxation of capital gains realised by non-resident entities from selling shares in non-resident companies...GGI | Global Alliance - Article
New Antitrust Decision On Telecommunications Network Offering
Studio Legale Tonucci - Article
Insurance Intermediaries: The Administrative Court Annuls The Obligations To Communicate And Publish Horizontal Collaborations And To Provide The Adequacy Declaration
On 31 March 2021 came into force IVASS Order No. 97/2020, which made important amendments to, inter alia, IVASS Regulation No. 40 of 2018 on insurance and reinsurance distribution.CMS Adonnino Ascoli & Cavasola Scamoni - Article
Access to Medical Documents in Italy in Connection With The Right of Privacy
In Italy, access to medical documents and records, such as prescriptions, held by the Public Health Authority, the Azienda Sanitaria Locale (a local health agency) or other similar public bodies is subject to control limitations in connection with the laws concerning the right of privacy.McDermott Will & Emery Carnelutti - Article
Input VAT Deduction In Case Of Leveraged Buy-Out
Con la Sentenza n. 3755, depositata il 20 dicembre 2023, la Corte di Giustizia tributaria di secondo grado della Lombardia ha legittimato la detrazione dell'IVA...IPG Lex&Tax - Article
Telecommunications Merger - Postponement of Privatization
Studio Legale Bernascone & Soci - Article
Italy Allows Horizontal Tax Consolidation Between Sister Companies
Sister companies resident in Italy are now allowed to exercise the group taxation option and act as the consolidating company.TMF Group BV - Article
Voluntary ESG Reporting Standard: A Tailor-made Solution For SMEs
In recent years, the European Commission's focus on transparency in environmental, social, and governance matters has increased significantly. With Directive (EU) 2022/2464 (CSRD)...
WH Partners - Article
Why OH&S Matters For ESG
Looking at OH&S from an ESG-oriented perspective involves focusing on employee wellbeing. This offers opportunities for employers in terms of productivity, efficiency and reputation...Ius Laboris - Article
Corporate Criminal Liability Under The Legislative Decree No. 231/2001: In The Absence Of Systematic Infringements, Minimal Cost Savings Can Exclude The Liability.
With judgement no. 33976/2022, the Court of Cassation reiterated the interpretation of the criteria of interest and advantage relating to predicate offences committed with negligence...Macchi di Cellere Gangemi - Article
Digitalization And Corporate Governance: Challenges And Opportunities Under EU Directive 2025/25
The digital revolution in corporate law introduced by EU Directive 2025/25 and its implications for governance and cross-border transactions.Withers LLP - Article
La Guerra Dei Talenti – Ep. 5: Non C'è Una Soluzione Valida Per Tutti
Chiudiamo questa serie sulla "guerra dei talenti" in cui abbiamo avuto il piacere di confrontarci con referenti di realtà aziendali molto diverse tra loro, cercando di rispondere alla fatidica domanda:AlixPartners Asia LLC - Article
Climate Change: Shell Acquitted, But Emissions Must Be Reduced
The AIA Court of Appeal decision of 12 November 2024 overturned the District Court's first ruling of 26 May 2021, which had ordered Royal Dutch Shell to reduce carbon dioxide emissions by 45%...Withers LLP - Article
Contributions For Future Capital Increases: Between The Principle Of Determinacy And The Risk Of Bankruptcy
The item of the shareholders' contributions for future capital increases (versamenti in conto futuri aumenti capitale) has once again been placed under the lens of the Italian Supreme Court.Macchi di Cellere Gangemi - Article
La comunicazione dell'identità del titolare effettivo al Registro delle imprese
Con Decreto del Ministro dell'Economia e Finanze dell'11 marzo 2022 n. 55 è stato introdotto l'obbligo di comunicazione al Registro delle Imprese dell'identità del titolare effettivo...LCA Studio Legale