Autore: Claudia Buffagni
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THE COURT OF CASSATION RETURNS ON SALE AND LEASE BACK: CONCRETE PROOF OF PARTICIPATIO FRAUDIS REQUIRED
In a recent decision, the Supreme Court has further clarified the conditions for the validity of the sale and lease back contract. This is, as is well known, the contractual transaction whereby a company sells a capital good to a leasing company, which in turn, after paying the agreed sale price, leases the same asset…
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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 to buyers on “NPL” credit exposures in the banking book will enter into force. The Regulation is mandatory in all its elements and directly applicable in each of…
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CREDITI DETERIORATI DELLE BANCHE: QUALI INFORMAZIONI FORNIRE AI POTENZIALI ACQUIRENTI? LA COMMISSIONE EUROPEA DETTA ALCUNE NORME DI TECNICHE
Il 19 ottobre 2023 entrerà in vigore il Regolamento (UE) 2023/2083 pubblicato nella Gazzetta ufficiale dell’Unione europea il 29 settembre 2023 contenente i modelli di trasmissione agli acquirenti di informazioni sulle esposizioni creditizie “NPL” nel portafoglio bancario. Il Regolamento è obbligatorio in tutti i suoi elementi e direttamente applicabile in ciascuno degli Stati membri. Si tratta del Regolamento (UE) 2023/2083 che…
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PRIVACY: AN ASL WAS SANCTIONED FOR A HACKER ATTACK
The Garante for personal data protection (“Garante”) has fined an ASL (or Local Health Authority) in the province of Naples for 30,000 euros following a hacking attack that affected more than 840,000 people, including patients and employees. The Local health body (“ASL”) notified the Garante of a data breach, under Article 33 GDPR. The data…
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GDPR: CON STORICA SENTENZA LA CASSAZIONE DELINEA LE CARATTERISTICHE DELLE SANZIONI
La Suprema Corte di Cassazione, con ordinanza del 22 settembre scorso, ha accolto il ricorso dell’Autorità Garante per la Protezione dei Dati Personali, delineando, nel testo del provvedimento, i criteri necessari delle sanzioni emesse ai sensi del regolamento europeo (GDPR). Il caso nasce da una sanzione emessa nel 2021 nei confronti del ricorrente da parte…
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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 Provision no. 290480 of 7 August 2023, implementing the rules contained in the Italian Budget Law 2023. Article 1, paragraph 138 and following, of…
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SANATORIA DELLE CRIPTO-ATTIVITÀ ENTRO IL 30 NOVEMBRE: L’IMPOSTA SOSTITUTIVA SU MONITORAGGIO FISCALE E REDDITIVITÀ
Il 30 novembre 2023 è il termine ultimo per presentare l’istanza di regolarizzazione delle violazioni pregresse e aventi ad oggetto le cripto-attività detenute al 31 dicembre 2021: lo ha chiarito l’Agenzia delle Entrate con il Provvedimento n. 290480 del 7 agosto 2023, di attuazione della disciplina contenuta nella Legge di bilancio 2023. La Legge n.…
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ITALIAN DPA FINES BENETTON FOR 240,000 EUROS
With an injunction order, the Italian Data Protection Authority fined the Benetton company for breaching some principles of the GDPR regarding data retention, minimization, and technical and organizational security measures. The Italian Data Protection Authority (“Garante” or “DPA”) fined the Benetton company for certain violations regarding privacy regulations. During the inspection, which began in 2019,…
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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. Very often, however, compiling a list of the debtor’s assets necessary to search for assets to be attached is not easy, especially with regard to bank accounts and credits…
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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. The Joint Divisions applied the consolidated case law according to which jurisdiction is determined exclusively on the basis of the…