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Distributed Ledger Technology: The New Regulation (EU) 2022/858.
A few days ago, Regulation 2022/858 came into force, regulating a pilot regime for market infrastructures based on the distributed ledger technology.
Macchi di Cellere Gangemi
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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...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...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)...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.Macchi di Cellere Gangemi - 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.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.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...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...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.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...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.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.Macchi di Cellere Gangemi - Article
Liability Of Entities Pursuant To Article 231/01: New Case Law About The Organisational Fault Of The Entity And Culpa In Vigilando
The Criminal Court of Milan, in the judgement no. 3314/2023, held Johnson & Johnson Medical S.p.a. liable for the inadequacy and ineffective implementation...Macchi di Cellere Gangemi - Article
Negotiated Crisis Resolution: Is It Possible To Initiate A Simplified Composition With Creditors If A Debt Restructuring Agreement With Tax Settlement Is Feasible?
The Court of Bergamo recently rejected a proposal for a simplified liquidation composition with creditors submitted by a company following the negotiations carried out within the framework...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...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...Macchi di Cellere Gangemi - Article
$391.5 Million Fine For Google: Violated Users' Privacy And Profiled Them, Misleading Them On Geolocation Point
The world's most widely used search engine misled users into thinking that by turning off location tracking – disabling the feature in their account settings...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...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...Macchi di Cellere Gangemi