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Energy Flash Newsletter: RENEWABLES – Updated Legal Focus
Quali sono le novità introdotte nelle ultime settimane dal DL Energia e dal DL Aiuti per le fonti rinnovabili?
Macchi di Cellere Gangemi
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The Abuse Of Economic Dependence: The Changes That Have Been Affecting This Institution For The Past Year
Law No. 118 of August 5, 2022, introduced important changes to the regulations governing subcontracting in productive activities and the abuse of economic dependence (Art. 9 Law 192/1998)...Macchi di Cellere Gangemi - Article
Interest Rate Swap: The Joint Divisions Of The Supreme Court Reiterate The Jurisdiction Of The Italian Court.
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.Macchi di Cellere Gangemi - Article
Energy News – Do Authorities Take Price Volatility On Energy Seriously?
On 22 September 2022 the European Securities and Markets Authority (ESMA) (ESMA 24-436-1414) commented on the volatility of energy derivatives markets...Macchi di Cellere Gangemi - Article
Inapplicability Of The Principle Of Rotation In The Absence Of Continuity Between Contractual Services: The Council Of State Clarifies The Prerequisites
Recently the Council of State has threated the subject of the principle of rotation with an interesting decision of 7 September 2022, no. 7794 in which, once again, were indicated...Macchi di Cellere Gangemi - Article
Which Principles And Rules Apply When Interpreting The Lex Specialis Of A Public Procurement Procedure?
In the context of public procurement procedures, it is sometimes important to carefully examine the documents prepared by the Contracting Authority, and in the light of some ambiguous provisions...Macchi di Cellere Gangemi - Article
The "Special Tax Regime For Inbound Workers" Applies To The CEO Of A Foreign Holding Company Who Comes Back To Italy As A Director Of An Italian Company Belonging To The Same Group
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...Macchi di Cellere Gangemi - Article
Impaired Loans Of Banks: What Information To Provide To Potential Buyers? The European Commission Dictates Some Technical Standards Techniques
On October. 19, 2023, Regulation (EU) 2023/2083 published in the Official Journal of the European Union on Sept. 29, 2023 containing templates for the transmission of information...Macchi di Cellere Gangemi - Article
Communication Of Cross-Border Transactions: New Regime From July 1, 2022
From July 1, 2022, the data relating to cross-border transactions must be transmitted to the Italian Tax Authority via the national e-invoicing platform, Sistema di Interscambio.Macchi di Cellere Gangemi - Article
Compliance Obligations Related To Video-Surveillance Systems.
The design and the installation of a video surveillance system in Italy is often carried out without complying with data protection regulations.Macchi di Cellere Gangemi - Article
The Automatic Exchange Of Information In The Field Of Taxation In Relation To Reportable Cross-border Arrangements: Italy Implemented DAC 6 Into Domestic Legislation
On 11 August 2020, Legislative Decree no. 100 of 30 July 2020 (effective from 26 August 2020) has been published in the Official Gazette (the "Decree").Macchi di Cellere Gangemi - Article
Decrypting ETH Merge: Practical Insights & Legal Implications
On September 15th, 2022, the long-awaited ETH Merge has finally occurred, proclaimed to be "the most significant upgrade in the history of Ethereum"...Macchi di Cellere Gangemi - Article
The Principle Of Equivalence In Public Tenders: The Interested Party Has The Burden To Prove It And The Contracting Authority Has The Obligation To Evaluate It.
The Council of State, with its judgement No. 65 of 7 January 2022, has clarified the application prerequisites and the binding effects on contracting authorities.Macchi di Cellere Gangemi - Article
C-256/21 – EU Court On Jurisdiction Concerning TM Invalidity Counterclaims.
By means of a recent decision of October 13th, 2022, the Court of Justice of the European Union (CJEU) has answered the question on whether an EU trademark court hearing an action for infringement...Macchi di Cellere Gangemi - Article
The Judgment In Schrems Vs. Facebook Ireland Dated July 16, 2020 (C-311/18) And The Transfer Of Personal Data From The European Union To The United States Of America: Have You Complied With The New Requirements?
On 16 July 2020, the ECJ declared the "adequacy decision" as invalid regarding the level of protection in the processing of personal data when data is transferred from the EU to the USA, also known as the "Privacy Shield" ...Macchi di Cellere Gangemi - Article
How To Get Away With Mortgages
The Court of Cassation, in its ruling no. 19123/2020, affirmed that the erroneous indication of cadastral data of a foreclosed property does not imply...Macchi di Cellere Gangemi - Article
The Supreme Court Shares The Approach Of The Revenue Agency About The Split Year In Case Of Transfer Of Residence Of Individuals
The Supreme Court, with decision no. 25690 of September 4, 2023, rejected the refund claim of taxes paid in Italy by a well-known AC Milan player who moved to Paris Saint-Germain in 2012.Macchi di Cellere Gangemi - Article
VAT-Exemption For The Supply Of Goods And Services To Employees Of International Bodies And Organizations
By Ruling no. 495 of October 5th, 2022, the Italian Revenue Agency accepted a request for VAT refund submitted by an employee (official) of an international body not established in Italy...Macchi di Cellere Gangemi - Article
Google Analytics: Illegitimate Or The Perspectives Of Version 4.0
In recent weeks, the decision of the Italian Privacy Authority ("Garante") in which the use of Google Analytics (LINK), a tool widely used by many websites,...Macchi di Cellere Gangemi - Article
The Supreme Court Rules That The Principle Of Free Movement Of Capital Prohibits EU And Non-EU Investment Funds To Be Taxed On Italian-Sourced Dividends Worse Than Italian Investment Funds
With few decisions of the beginning of July the Italian Supreme Court (Corte di Cassazione) decided that the withholding tax levied on dividend distributions made by...Macchi di Cellere Gangemi
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