Categoria: News

The joint civil sections of the court of cassation on the merger by absorption: survival or extinction of the absorbed company?   The Joint Civil Sections of the Supreme Court of Cassation have recently pronounced on the legal qualification of the “merger” and on the legal standing of a company merged and cancelled from the…

The shortage of raw materials: is it a force majeure? How long will it last?   There is no doubt that, for some time now, in several industrial sectors, manufacturers and importers of high-tech goods have faced a shortage of raw materials, with inevitable delays in manufacturing processes and significant impact on the delivery of…

Remote working – do Italian tax breaks apply to foreign employed executives transferring to Italy? The response of the Revenue Agency.   Introduction   In the last few years, the Italian government has introduced several measures aimed at attracting international talented and promising individuals to Italy. The objective of these measures is to boost further…

Decreto Semplificazioni “bis” (Simplification Decree”bis”): amendments to the Code of Contracts and to the subcontracting institute.   Going through the analysis of the Simplification Decree 2021 concerning the public tenders (not only limited to the ones financed by the PNRR), it is possible to observe how this decree substantially modified some of the legal institutions…

Can the termination of the employment relationship between the shareholder and the company be envisaged in the company’s by-laws as a reason for the shareholder’s exclusion from the company?     For the judges of Turin, the By-laws of a limited liability company may provide that the termination of the employment relationship between the shareholder…

Which are the innovations introduced by the recovery plan for renewable sources? What will change in the coming months? Our Energy Team have prepared an in-depth study on the subject aimed at all operators in the sector, a guide to know how to move through all the news.

“Decreto Semplificazioni” (Simplification Decree) and public tenders: the new features regarding the interventions financed by the so-called PNRR.   On May 31, 2021, Decree Law no. 77 (the so-called Decreto semplificazioni 2021) was approved, which is still being converted into law, regarding the “Governance of the National Recovery and Resilience Plan and initial measures to…

What are the limits to the application of the suspension of the obligation to reduce capital for losses in the event of an unfavourable outcome of the arrangement with creditors procedure?   Article 182-sexies of the Italian Bankruptcy Law provides that the company’s rules for safeguarding the integrity of the share capital remain suspended from…

Does the participation in public tenders by a company that filed a blank or conditional agreement with creditors integrate an automatic cause of exclusion under Articles 80 and 110 of Legislative Decree no. 50/2016? The Plenary replies with judgment no. 11 of May 27, 2021.   Through Ordinance no. 313 of January 8, 2021, the…

Debt restructuring agreement: substantial changes to the plan allowed after creditors’ approval to ensure enforcement of the agreement.   The legislation on debt restructuring agreements (Article 182 bis of the Bankruptcy Law) did not provide specific rules for cases in which the entrepreneur, after the approval, had to modify the plan in the course of…