Categoria: News

  • LATEST NEWS & INSIGHTS 10 March 2023

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    NON-POSSESSORY SECURITY PLEDGE: THE RECENT PERSPECTIVES OF THE INNOVATIVE SECURITY INSTRUMENT.   The full operation of the non-possessory security pledge is now close. On January 12, 2023, the revenue agency (“Agenzia delle Entrate”) approved the technical specifications relating to the drafting of applications and titles constituting the possessory security pledge in the new computerised register,…

  • LATEST NEWS & INSIGHTS 24 February 2023

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    FASHION AND ANIMALS: THE UNEXPECTED LINK ESTABLISHED BY NFT BETWEEN A BIRKIN BAG AND A BORED APE.   A first instance ruling has been rendered holding Hermès successful in its US lawsuit against Mason Rothschild for the use of ‘MetaBirkin‘ in relation to NFTs. The landmark decision sets a precedent for IP right protection in…

  • LATEST NEWS & INSIGHTS 10 February 2023

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    THE NATIONAL PROCEDURE ON THE SUBJECT OF ‘GOLDEN POWER’ IS SPLIT IN TWO-PHASES: CLARIFICATIONS BY THE COUNCIL OF STATE, SEC. IV, 9 JANUARY 2023, NO. 289 REGARDING USE OF SPECIAL POWERS PURSUANT TO LAW DECREE NO. 21/2012.   The Council of State, in the judgment under review, ruled on the Government’s veto power on a…

  • LATEST NEWS & INSIGHTS 27 January 2023

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    CRYPTO ASSETS: THE NEW DORA REGULATION.   On 27 December 2022, Regulation (EU) 2022/2554 (Digital Operational Resilience Act – DORA) was published in the Official Journal of the European Union. DORA aims to ensure digital operational resilience in the financial sector in the event of failures.   The regulation is part of the EU Commission’s…

  • LATEST NEWS & INSIGHTS 13 January 2023

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    “NEW YEAR, NEW JUSTICE“. THE REFORM OF THE CIVIL PROCESS HAS ALREADY PARTIALLY ENTERED INTO FORCE. LET’S SEE WHAT HAS CHANGED (AND WILL CHANGE) WITH THE 2023 BUDGET LAW.   By means of art. 1, paragraph 380, of the 2023 budget law (No. 197 of 29 December 2022), the entry into force of the civil…

  • TAX FLASH NEWSLETTER 27 December 2022

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    THE ITALIAN INVESTMENT MANAGEMENT EXEMPTION – BUDGET BILL 2023.     Overview   The draft 2023 Budget Bill (Art. 49) introduces the Italian version of the Investment Management Exemption (“IME”) amending significantly the Italian tax legislation that defines the concept of “permanent establishment” (Income Taxes Consolidation Act 1986, Art. 162).   Broadly, the proposed IME…

  • LATEST NEWS & INSIGHTS 16 December 2022

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    SOCIAL CORPORATE RESPONSIBILITY: THE NEW DIRECTIVE EXPANDS THE NUMBER OF COMPANIES SUBJECTED TO THE SUSTAINABILITY REPORTING FRAMEWORK AND INCREASES THE NON-FINANCIAL REQUIREMENTS.   On 28 November 2022, the Corporate Sustainability Reporting Directive (“CSRD Directive“) was formally adopted by the EU Council.   The regulatory act, waiting to be published in the EU Official Journal, facilitates…

  • LATEST NEWS & INSIGHTS 11 November 2022

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    NEW RULES CONCERNING AUTOMOTIVE DISTRIBUTION: WHAT’S NEW UNDER THE SUN?   Last summer, a couple of months after the entry into force of the European Commission Regulation (EU) 2022/720 on the application of Article 101(3) of the Treaty on the Functioning of the European Union to categories of vertical agreements and concerted practices, the Italian…

  • LATEST NEWS & INSIGHTS 28 October 2022

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    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 of losses exceeding one third of the share capital of…

  • LATEST NEWS & INSIGHTS 14 October 2022

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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, including…