Tag: 78 – LATEST NEWS & INSIGHTS 3 May 2024
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DONATIONS OF MODEST VALUE: IS A BANK TRANSFER ENOUGH?
The Court of Verona has recently expressed its opinion on the prerequisites of donations of modest value, coining a principle with undoubtedly important practical implications: under certain conditions, a simple bank transfer without a reason may suffice to integrate a donation albeit in the absence of a public deed pursuant to Article 782 of the…
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DELAYED PLANES AND CANCELLED FLIGHTS: WHEN DOES THE ASSIGNMENT OF CREDIT NOT VIOLATE THE FINANCING RESERVE?
A recent Supreme Court ruling (no. 4427/2024) has recognized full lawfulness to the work of agencies that take over claims for compensation and reimbursement for delayed or canceled flights. The judges held that the air delay compensation claim can also be assigned to a party not registered in the special Register kept by the Bank…
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EMPLOYER HELD LIABLE FOR PRIVACY DAMAGES CAUSED BY EMPLOYEES: EUROPEAN COURT OF JUSTICE RULING
The European Court of Justice ruled that employers remain liable for privacy damages caused by their employees, even if the employees violate instructions. While exemptions may apply if the employee acted autonomously, the employer must demonstrate this. Within the realm of personal data protection, a recent ruling by the European Court of Justice has reaffirmed…
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FOREIGN WIRE TRANSFERS ARE EXEMPTED FROM GIFT TAX IN ITALY
The Italian tax authorities with Answer to ruling no. 7 of January 12th, 2024 confirmed (in accordance with the consolidated jurisprudence of the Court of Cassation and the precedent and similar administrative clarifications provided with Answer to ruling no. 310/2019) that the donation of foreign deposited sums effected via wire transfers from a non-Italian bank…