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Your search for ‘Macchi di Cellere Gangemi’ returned 83 results

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  • Article

    Challenge Of Rulings By The Defaulting Party: The Short-Term Time Limit For Challenging

    The rule is simple: the defaulting party's time limit for challenging a ruling shall runs from the moment when it has knowledge of the adverse ruling.
    ItalyLitigation, Mediation & Arbitration
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    The Italian Supreme Court Of Cassation Admits The Appealability Of A Self-Defence Refusal That Is Contrary To A Final Decision.

    With respect to the tax administration's power of self-defence, the Italian Supreme Court of Cassation in its decision no. 18241 of 26th June 2023...
    ItalyLitigation, Mediation & Arbitration
    Macchi di Cellere Gangemi
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...
    European UnionTax
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    How To Distinguish Defects Of The Goods Or Lack Of Promised Qualities From The Sale Of An Aliud Pro Alio

    It is not always easy to distinguish between the sale of a faulty product and the sale of aliud pro alio. Recently the Italian Supreme Court has clarified some aspects of the issue...
    ItalyConsumer Protection
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • 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...
    ItalyCorporate/Commercial Law
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Cross-Border Distribution Of Units Or Shares Of Collective Investment Undertakings: Recent Amendments To The Issuers' Regulation

    As a result of the consultation procedure and in implementation of the so-called CBDF Package (Cross-border fund distribution package, i.e. the Directive (EU) 2019/1160 and Regulation (EU) 2019/1156)...
    ItalyFinance and Banking
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • 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.
    ItalyInsolvency/Bankruptcy/Re-Structuring
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Damages Claims For Faulty Products: Some Of The Mistakes Often Made By The Damaged Party Concerning The Burden Of Proof.

    Quite often, the injury party is not complying with the rules governing the burden of proof in actions to seek compensation for a defective product.
    ItalyLitigation, Mediation & Arbitration
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Mandatory Joinder In The Appeal Judgment: The Omitted Notification Of The Appeal, Its Effects And Related Necessary Remedies

    It has been a while since the Supreme Court has established that the appeal judgment must indeed is a case of mandatory joinder, which means that all the parties who participated...
    ItalyLitigation, Mediation & Arbitration
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Fiduciary Registration Of Shares Or Fictitious Interposition Of Person? What Are The Differences And Solutions?

    In a ruling dated 22 June 2023, the Court of Milan focused on the substantive differences and on procedural solutions that distinguish fiduciary registration of shares and fictitious...
    ItalyCorporate/Commercial Law
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Letter To Santa Claus. Attention To What (And How) You Donate

    As is well known, donations are considered as "anticipated testamentary wills" and, as such, they are provided for in the second book of the Italian Civil Code, whose object is the inheritance.
    ItalyFamily and Matrimonial
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Notification Of Tax Acts. Online Methods Spread Out In The Tax Area.

    Easier, faster, more secure notifications with the digital platform managed by PagoPa.
    European UnionTax
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    The Business Crisis And Insolvency Code Finally Entered Into Force

    As you are probably aware, the Business Crisis and Insolvency Code, codified in Legislative Decree 14/2019, finally entered into force on 15th July.
    ItalyInsolvency/Bankruptcy/Re-Structuring
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    A Solution To High Electricity Prices. The Power Purchase Agreement (PPA)

    PPAs are medium-to long-term contracts that allow electricity prices to be fixed and which guarantee the investor conditions of financial stability to proceed with the investment.
    ItalyEnergy and Natural Resources
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Does The Guarantor's Withdrawal Extinguish The Guarantee? A Recent Decision By ABF

    The recent decision of the Banking and Financial Arbitrator ("ABF") No. 9238 of 14 June 2022 addresses the issue concerning the possibility for a guarantor to withdraw from an omnibus-type guarantee...
    ItalyFinance and Banking
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    The Conditions For Granting Judicial Authorisation For The Transfer Of The Business In The Context Of The Negotiated Crisis Resolution Procedure

    The Court of Parma, in the context of a negotiated crisis resolution procedure, recently authorised a sale of business branches, exempting the purchaser from liability for the debts...
    ItalyInsolvency/Bankruptcy/Re-Structuring
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Privacy Authority Fines An Insurance Agency For Non-Compliant Management Of Company Email Accounts

    The Italian Data Protection Authority recently fined an insurance agency for not having acted properly in in managing the email accounts of two former employees...
    ItalyInsurance
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Foreign Arbitration: The Joint Sections Of The Court Of Cassation Affirm That The Defendant's Failure To Appear In The Court Proceedings Implies Acceptance Of The Jurisdiction And Of The Will Not To Avail Itself Of The Arbitration Clause

    By order no. 17244 of 27th May 2022 the Joint Sections of the Court of Cassation clarified that the judge cannot declare on his own motion his lack of jurisdiction in...
    ItalyLitigation, Mediation & Arbitration
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Registration Tax At 15% On Photovoltaic Plants On Agricultural Lands: The "Step-Back" Interpretation Of The Italian Tax Authorities.

    The granting of surface right on agricultural lands is subject to registration tax at the rate of 15% and not 9%, as well as mortgage and cadastral taxes at the fixed amount of Euro 50...
    ItalyTax
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    Crypto Assets Settlement By 30 November: Substitute Tax On Fiscal Monitoring And Profitability

    The deadline for filing the application for regularisation of past violations concerning crypto assets held up to 31 December 2021 is 30 November 2023: the Italian Revenue Agency clarified this with...
    ItalyTechnology
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Showing 21–40 of 83 results

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