Tag: 77 – LATEST NEWS & INSIGHTS 12 April 2024
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LACK OF ORGANISATIONAL MODEL PURSUANT TO LEGISLATIVE DECREE 231: THERE IS NO REVERSAL OF THE BURDEN OF PROOF, THE PROSECUTION MUST STILL PROVE THE LIABILITY OF THE ENTITY FOR THE OFFENCE.
With judgment No. 4210/2024 of 31 January 2024, the Court of Cassation, ruling in a proceeding pursuant to Legislative Decree No. 231/2001 relating to an accident at work, although declaring inadmissible the appeal filed by the Entity, reiterated yet again that the assessment of the Entity’s liability cannot disregard the proof of the existence of…
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THE REGIONAL ADMINISTRATIVE COURT OF MOLISE EXPRESSES ITS OPINION ON THE DIFFERENCE BETWEEN A SUPPLY CONTRACT AND A SUBCONTRACTING CONTRACT.
As is well known, in the context of public tenders, the importance of distinguishing cases where the economic operator relies on subcontracting contracts as opposed to those where it stipulates supply contracts, is relevant in many respects, first and foremost the contracting authority’s verification of the economic offer, in terms of adequacy, of labor costs.…
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THE DATA PROTECTION AUTHORITY ACCREDITS THE MONITORING BODY TO VERIFY COMPLIANCE WITH THE CODE OF CONDUCT FOR TELEMARKETING AND TELESELLING ACTIVITIES.
With Order No. 148 of 7 March 2024, the Data Protection Authority approved the final version of the Code of Conduct for telemarketing and teleselling activities and announced the accreditation of the Monitoring Body as a subject delegated to control activities. The Data Protection Authority accredited the Monitoring Body (OdM) to verify compliance with the…
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NON-RECOURSE ASSIGNMENTS: THE DIFFERENTIAL IS DEDUCTIBLE ONLY IF JUSTIFIED.
By decision no. 8714/2024, the Italian Court of Cassation stated that the non-recourse assignment of a non-recoverable debt produces a deductible tax loss only if the taxpayer provides and documents reliable and precise elements, which are not limited to showing a consideration lower than the face value of the assigned credit and an emerging loss,…