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  • Article

    The Court Consultant Loses His Right Of Remuneration: Can The Court's Decree Denying Remuneration Be Challenged? Here Are Some Of The Issues That Should Be Kept In Mind

    The compensation of the consultant appointed by the Court may be denied by the judge if the Court's expert requests the remuneration for his/her activities and expenses after a specific deadline.
    ItalyLitigation, Mediation & Arbitration
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  • Article

    The Thousand Shades Of Financial Intermediation

    Disputes concerning financial intermediation have reached, despite the level of sophisticated complexity that characterizes them, a well-established position in jurisprudence.
    ItalyLitigation, Mediation & Arbitration
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  • 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...
    ItalyPrivacy
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  • 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
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  • Article

    The Witness Evidence: A New Kind Of Evidence In Tax Trials

    One of the most important innovations brought by the law reforming the tax trials (Law no. 130 of 31 August 2022) is the possibility for the parties to request, upon certain conditions, witness evidence.
    ItalyTax
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  • 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
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  • Article

    A Record Conviction For A Former Coca Cola Employee For Trade Secrets Theft In The US.

    On May 9th, 2022, a federal judge in Greeneville, Tennessee, sentenced a Michigan woman, known as Xiarong You, to 168 months in prison, the equivalent of 14 years, for trade secret theft,
    United StatesIntellectual Property
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  • Article

    Reduction Of Share Capital To Partially Cover Losses Of More Than A Third, A New Perspective?

    With Recommendation no. 204 of July 5th, 2022, the Milan Notarial Council intervenes on the interpretation of the measures that can be implemented in the case of occurrence...
    ItalyCorporate/Commercial Law
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  • Article

    Strengthening Of The Golden Power Of The Italian Government In Areas Of Strategic Importance (Articles 15, 16 And 17 Of Law Decree 23/2020 Converted By Law 40/2020)

    During the conversion into law process, the Italian Legislator, with the aim of safeguarding the ownership structures of companies operating in sectors considered as strategic and of national interest strongly threatened by ...
    ItalyCoronavirus (COVID-19)
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  • Article

    Cryptoassets: FCA Introduces New Financial Promotions Rules In The UK

    The UK Financial Conduct Authority (FCA) published the new rules applicable to all firms marketing cryptoassets to UK consumers. In particular, these rules are set to bring cryptoassets...
    United KingdomTechnology
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  • Article

    The EU Increases Its "Climate Ambition": The New CBAM Regulation

    "Climate change is a global problem that needs global solutions"(European Commission). Among the actions taken at EU level, the most important intervention is represented by Regulation...
    European UnionEnergy and Natural Resources
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  • Article

    Negotiated Settlement: If The Expert Has Accepted The Assignment And Initially Considered The Prospects For Recovery To Be Concrete, Can The Entrepreneur Conduct Direct And Exclusive Negotiations With Creditors?

    With regard to the application, the expert and creditors adopted a very strong negative position.
    ItalyLitigation, Mediation & Arbitration
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  • Article

    GDPR: With A Historic Ruling, The Supreme Court Outlines Sanctions' Characteristics

    The Italian Supreme Court, with an order dated September 22, upheld the appeal of the Italian Data Protection Authority, in which it outlined the necessary criteria of sanctions issued...
    ItalyPrivacy
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  • Article

    Replacement Of The Original Recipient Of The Goods In The "Call-Off Stock" Regime: Publication Of The Revenue Agency's Official Clarifications

    By ruling no. 574 of 25 November 2022, the Revenue Agency clarified that, in case of ‘call-off stock' arrangements, the VAT regime arising therefrom shall continue to apply if...
    ItalyTax
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  • Article

    The Italian Legislative Decree Implementing The Global Minimum Tax Is Available For Consultation Until 1 October

    It is under consultation until 1 October 2023, the Italian draft legislative decree that will implement Directive 2022/2523/EU for the introduction...
    ItalyTax
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  • Article

    The New Voluntary Settlement Of Tax Litigation Proceedings Pending Before The Court Of Cassation

    Within the framework of the significant recently enacted changes concerning the judicial tax system, it has been introduced the possibility to settle tax disputes...
    ItalyTax
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  • Article

    Withdrawal Of The Shareholder Of A Joint-Stock Company: Must The Amendment To The By-Laws Be "Substantial"?

    Disputes concerning the withdrawal of a shareholder often require a difficult balancing act...
    ItalyCorporate/Commercial Law
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  • Article

    The Italian Supreme Court Grants The Foreign Tax Credit On Dividends Subject To The Domestic 26% Withholding Tax

    With the important decision no. 25698 of September 1, 2022, the Supreme Court recognized the right of Italian resident individuals receiving foreign dividends...
    ItalyTax
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  • Article

    The New Procurement Code (Legislative Decree No. 36/2023) And The General Requirements Relating, In Particular, To The Non-Payment Of Taxes And Duties Or Social Security Contributions: Has Anything Changed?

    The new provisions, which incorporate the decisions of EU and national case law, include some clarification as well as some new elements.
    European UnionGovernment, Public Sector
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  • Article

    Towards A Simpler And Faster Enforcement?

    Enforcement proceedings, that is the possibility to enforce the recovery of the money owed from the debtor, is an essential aspect of the creditor's tangible protection.
    ItalyPrivacy
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