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- Hemp Food – Italy Sets Maximum THC Content
The use of hemp for the production of foodstuffs is contemplated by the Law No. 242 of 02 December 2016 (Law 242/2016), bearing provisions for the promotion of the hemp cultivation and of the agro-industrial hemp chain in Italy.
- Aumento dei prezzi e forza maggiore: quanto è importante scrivere correttamente le clausole dei vostri contratti
Con parere n. 19-9 del 25 ottobre 2019, la Commission d’examen des pratiques commerciales (la "CEPC") ovvero la Commissione francese per la valutazione delle pratiche commerciali, che ha il compito di vigilare sull’equilibrio delle relazioni commerciali tra produttori, fornitori, distributori e rivenditori, si è pronunciata sulla legalità delle pratiche commerciali attuate da certi fornitori o distributori di materie prime, consistenti a richiedere un aumento dei prezzi nell’ipotesi di una causa di "forza maggiore" che impatti la loro capacità produttiva.
- The new Digital Service Tax has entered into force in Italy
With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into force, being effective as of 1 January 2020.
- Interesting innovations with regard to supply service agreements and employment relationships
The recent Italian Tax Decree 2020 (Decree-Law no. 124 of 26 October, 2019, converted into Law no. 157 of 9 December, 2019, containing “Urgent provisions on tax matters and for undeferrable needs”, published in the Official Journal no. 301 of 24 December 2019) has introduced interesting and important innovations in the field of supply service agreements and management of the employment relationships of employees involved in the execution of the agreements themselves.
- Interesting innovations with regard to supply service agreements and employment relationships (in Italian)
The recent Tax Decree 2020 (Decree-Law no. 124 of 26 October, 2019, converted into Law no. 157 of 9 December, 2019, containing “Urgent provisions on tax matters and for undeferrable needs”, published in the Official Journal no. 301 of 24 December 2019) has introduced interesting and important innovations in the field of supply service agreements and management of the employment relationships of employees involved in the execution of the agreements themselves.
- Foreign direct investment reviews 2019: A global perspective: Italy
Deals are generally not blocked by the Italian government. However, in connection with the clearance process, conditions may be imposed that can have a significant impact on the investment. The Italian government, which is led by the President of the Chamber of Ministries, together with any relevant ministry (such as the Defense Ministry, the Ministry of Transport, the Ministry of Communications, etc.), reviews acquisitions of stakes in Italian companies that (i) carry out "strategic activities" in the defense and national security sector and (ii) hold "assets with strategic relevance" in the energy, transport, communication and high-tech sectors.
- EU Banking and Finance Regulatory Newsletter - December 2019 - Key regulatory developments in Italy
We present you with a selection of key regulatory developments in Italy.
- GDPR Guide to National Implementation: Italy - A practical guide to national GDPR compliance requirements across the EEA
Q1/ Applicable legislation - (a) Have the requirements of the GDPR been addressed by introducing a new law, or by updating existing legislation? Old legislation has been updated....
- How the 2019 Arbitration Rules of the Milan Chamber of Commerce May Impact Italian M&A Disputes
The Italian M&A market experienced positive growth in both domestic and cross-border transactions over recent years, with the number and value of deals steadily increasing, especially since 2017. While neither sellers nor buyers intend for M&A deals to end in dispute, the reality is transactions offer many reasons for conflicts: shareholders disagree on investments or divestments, the price needs adjustments or reps and warranties turn out to be inaccurate – just to name a few.
- Cybersecurity e Responsabilità Amministrativa degli enti ex D.Lgs. 231/2001
In data 20 novembre 2019 è stata pubblicata in G.U. la Legge 18 novembre 2019, n. 133 (la “Legge Cybersecurity”), con cui è stato convertito in legge, con modifiche, il Decreto Legge 21 settembre 2019, n. 105 (il “Decreto Cybersecurity”), recante “Disposizioni urgenti in materia di perimetro di sicurezza nazionale ciberneticae di disciplina dei poteri speciali nei settori di rilevanza strategica”.
- FONDI IMMOBILIARI CHIUSI-IL VADEMECUM DEL FISCO
Con la circolare del 15 febbraio 2012, n. 2/E, l'Agenzia delle Entrate fa il punto sulla disciplina ributaria dei fondi immobiliari chiusi a seguito dell'art. 32, d.l. 31 maggio 2010, n. 78 convertito, con modificazioni, dalla legge 30 luglio 2010, n. 122 e successive modifiche.
- Il Decreto di attuazione dell'art. 117-bis del TUB in tema di remunerazione onnicomprensiva degli affidamenti e degli sconfinamenti nei contratti di conto corrente e di aperture di credito
In data 4 luglio 2012, è stato pubblicato sul sito del Ministero dell'Economia e delle Finanze, il testo del decreto d’urgenza n. 644 del 30 giugno 2012 (il “Decreto”) con cui il Ministro dell’Economia e delle Finanze, nella qualità di Presidente del Comitato Interministeriale per il Credito e il...
- Operazioni Antieconomiche? No, Grazie!
E’ legittimo l’accertamento fondato sugli studi di settore se dalla contabilità, pur formalmente corretta, emergono operazioni antieconomiche che tradiscono una “gestione inverosimile negli anni”. Questo il principio affermato dalla Corte di cassazione con la sentenza 19550...
- Italy: Government Extends Scope of Application of “Robin Hood Tax”
On 21 June 2013, Law Decree no. 69 of 21 June 2013 (the Decree) was published in the Official Gazette. Among many other provisions aimed at supporting the Italian economy, the Decree significantly extends the scope of application of the “Robin Hood Tax” by lowering the...
- Italy Regulatory Update 3/2013
In This Issue: - 1. ITALIAN LAW - 1.1 Primary legislation - 1.2 Implementing measures - 2. EC/EU LAW - 2.1 Primary legislation - 2.2 Implementing measures Please see full update below for more information....
- Basics Of Employment Law In Italy: Part II
This article is the second in a series which provides a brief overview of the some of the key elements of employment law in Italy. This article will focus on the specific laws prohibiting discrimination and harassment in the workplace and potential employer liability for violations of those laws....
- New Italian Competition Authority’s Regulation on Legality Rating Certification
On 4 July 2014, the new regulation on legality rating certification by the Italian Competition Authority entered into force. The legality rating is designed to facilitate companies’ access to credit from banks and public financial support....
- Italian Competition Authority Issues Guidelines, Will Consider the Existence of a Compliance Program When Imposing Fines
The Italian Competition Authority has released new guidelines setting forth the criteria it uses to impose fines for violations of Italy’s antitrust laws. Notably, the guidelines list the adoption and enforcement of a compliance program as a potential mitigating factor that can reduce the base fine ...
- Proposed new rules to facilitate debt restructuring of Italian companies
On June 27, 2015, the Italian government approved Law Decree No. 83/2015 (the “Decree”) with the aim of further improving the competitiveness of Italian bankruptcy legislation and facilitating debt restructuring of Italian companies. The Decree entered into force on June 27,...
- L'attuazione In Italia Della Nuova Disciplina Europea Per La Gestione Delle Crisi Bancarie
In data 10 settembre 2015, il Governo italiano ha approvato due decreti legislativi – in attesa di emanazione - volti a dare attuazione alla disciplina comunitaria della gestione delle crisi degli intermediari bancari, di cui alla direttiva 2014/59/UE (c.d. Bank Recovery and Resolution Directive –...