Tag: 75 – LATEST NEWS & INSIGHTS 1 March 2024
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FIXED-TERM AND NON-LISTED SPAS: AD NUTUM WITHDRAWAL IS ADMISSIBLE
In Judgment No. 2629 of Jan. 29, 2024, the Supreme Court ruled for the first time on the validity of the Articles of association clause, granting shareholders the right to withdraw ad nutum from fixed-term SPAs (i.e. “limited by shares companies”), whose shares are not listed on a regulated market. The judgment, after summarizing the main cases…
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ON THE HEDGING OF OTC DERIVATIVES: THE “COMPOSITE PURPOSE OF THE TRANSACTION“.
By judgment no. 12 of 24 January 2024, the First Central Division of the Court of Accounts, in fully confirming the first instance judgment (Court of Accounts no. 2/2022), declared the lack of jurisdiction over the banks involved in the case in question and the compliance of the derivatives transaction carried out by the Region…
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THE NEW PUBLIC CONTRACTS CODE AND THE IMPORTANCE OF THE NEW PRINCIPLES FOR THE AWARDING OF WORKS AND SERVICES.
Among the more important innovations of the new Procurement Code is first and foremost, the “crystallization” of new principles intended to ensure the achievement of the result, that is the awarding of the public contract, by the administration. Legislative Decree No. 36/2023 that constitutes the new Procurement Code allocates a general part (Part I of…
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THE INTRODUCTION OF THE TWO-YEAR PREVENTIVE AGREEMENT BETWEEN TAXPAYERS AND THE ITALIAN TAX AUTHORITIES.
Legislative Decree no. 13 of February12, 2024, in force since February 22, 2024, introduced the two-year preventive agreement, which aims to rationalise returns obligations, as well as to encourage spontaneous compliance by minor taxpayers. Legislative Decree no. 13 of 2024, implementing the Delegated Law to the Government for the Tax Reform (Article 17, Law no.…
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THE DIGITAL SERVICES ACT, THE NEW RULES FOR INTERNET SERVICE PROVIDERS APPLICABLE FROM 17 FEBRUARY 2024.
On 17 February 2024, the Digital Services Act, which introduces harmonised rules throughout the European Union for the digital services sector and online platforms with the aim of ensuring a safe and reliable online environment for users and countering the spread of illegal content and services, became fully applicable. The Digital Services Act (Regulation EU…