The EU regulations DSA (Digital Services Act) and DMA (Digital Markets Act) revolutionize the data economy landscape because, for the first time, they regulate the digital space by redefining the relationship between business users and online platforms in light of the principles of transparency, information, and accountability.What is the objective pursued? To protect the weaker […]
Article authored by Giampaolo Provaggi, Founding Partner of GPD, published in Corriere Tributario, 2/2023.The Code of Crisis, as amended by Legislative Decree No. 83/2022, has incorporated the institution of Negotiated Composition, with the discipline relating to tax-related “Incentive Measures”. This latter provision has replaced the previous provision, which never came into force. The provision in […]
On 28 November 2022, the European Council definitively approved the text of the directive on corporate sustainability reporting (Corporate Sustainability Reporting Directive – CSRD), presented by the European Commission as part of the European Green Deal and the sustainable finance programme. The objective of the CSRD is to close the gaps in existing rules on […]
Note prepared by Andrea Gemma, Founding Partner of GPD and Chiara Adele Pero, Managing Associate. In recent days, the State Council has issued final rulings concerning appeals against the largest antitrust fine – the so-called “corrugated cardboard cartel” – ever imposed by the AGCM. Despite the uncertainties and contradictions that have characterized the AGCM’s conduct, […]
The Tax Authority’s response in the event of prior losses and current year income. The procedure illustrated by the Agency produces an advantage for the taxpayer. With a ruling response dated December 23, 2022, the Tax Authority expressed itself for the first time on the complex tax exemption regime for contingent liabilities from debt discharge […]
A mortgage loan exceeding the 80% financing limit provided for in Article 38 of the Banking Code (T.U.B.) is valid. Nullity and contract requalification are excluded. Court of Cassation, United Sections, No. 33719 of 16.11.2022. With the judgment published on 16.11.2022, the United Sections of the Court of Cassation were called upon to rule on […]
Note by Niccolò Medica. Article 29, paragraph 2, of Legislative Decree No. 276/2003 establishes that, in the case of subcontracting of works or services, the principal is obligated, jointly and severally with the contractor and within the time limit of two years from the date of termination of the subcontract, to pay workers the remuneration […]
Note by Niccolò Ballerini. With judgment 33976/2022, the Fourth Criminal Section of the Supreme Court ruled again on the criteria for objective attribution of entity liability under D.lgs. 231/2001. In particular, the judgment addressed the question of possible exclusion of liability of the entity in consideration of the negligible nature of the advantage or the […]
The introduction of the Code of Crisis by Legislative Decree No. 14/2019 requires, with reference to the previous Bankruptcy Law, a review of the solutions provided by the Revenue Agency, with the relative critical issues and problems that remain unresolved, with respect to contingent liabilities from debt ‘write-off’ or ‘conversion’. With reference to the accounting […]
Judgment No. 23401 issued on June 15, 2022 by the Sixth Section of the Criminal Court of Cassation determined the conclusion of the well-known “Impregilo case”. The matter arose from accusations directed at the Chairman of the Board of Directors and the Chief Executive Officer of the parent company, who allegedly communicated to the market […]
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