This contribution, prepared by Avv. Niccolò Medica, was published in N&T Plus Diritto – Il Sole 24ORE. The Court of Cassation, with judgment no. 24045 of 6 September 2021, reviewed the characteristic features of the civil liability of auditors, focusing in particular on the relationship between such liability and acts of mismanagement committed by administrators.Article […]

Contribution by Avv. Lucia Rapallo published on N&T Plus Diritto – Il Sole 24ORE. In Official Gazette No. 284 of 29 November 2021, Legislative Decree of 8 November 2021, No. 184, was published, which represents the implementation of Directive (EU) 2019/713 on combating fraud and counterfeiting of payment instruments other than cash: this provision, which […]

The innovations introduced by Legislative Decree No. 183/2021. Contribution by Avv. Niccolò Medica published on N&T Plus Diritto – Il Sole 24ORE. On 14 December 2021, Legislative Decree No. 183 of 8 November 2021 shall enter into force, concerning the use of digital tools and processes in corporate law. The decree, which transposes Directive (EU) […]

On November 27th, Decree Law No. 172 of November 26, 2021, entered into force, containing “urgent measures for the containment of the Covid-19 epidemic and for the safe conduct of economic and social activities“, which aims to contain the “fourth wave” of the Sars-Cov2 pandemic. The decree provides, with reference to the fulfillment of the […]

Contribution by Laura Andreani. On November 26, 2021, following a long and complex negotiation, Italy and France signed a treaty, as known as the Quirinale Treaty, aiming to strengthen the relationship between Rome and Paris throughout a periodic dialogue between the two Governments and a common agenda in order to share main issues and priorities. […]

Contribution by Avv. Laura Andreani. On November 26, 2021, following a lengthy and complex negotiation, Italy and France signed a treaty, better known as the Quirinal Treaty, which aims to strengthen the relationship between Rome and Paris through periodic dialogue between administrations and a common agenda with major shared themes and priorities. The treaty provides […]

Contribution by Dr. Giampaolo Provaggi published in Corriere Tributario 12/2021. With the regulatory amendments made to the text of Article 26 of Presidential Decree No. 633/1972, by Legislative Decree No. 73/2021, the possibility of rectifying unreceived VAT has finally been provided for, from the moment of opening of the insolvency or “para-insolvency” proceedings. In order […]

Contribution by attorney Niccolò Medica published in N&T Plus Diritto – Il Sole 24ORE. Article 2265 of the Italian Civil Code establishes that the so-called “leonine clause”, namely the clause that excludes one or more partners from participation in the profits or losses of the company, is void. Case law holds that the prohibition of […]

Contribution by attorney Antonio Vigliotti published on N&T Plus Diritto – Il Sole 24ORE. The Council of Ministers, held on November 4, 2021, definitively approved the legislative decree implementing Directive (EU) 2019/790, of April 17, 2019, of the European Parliament and of the Council on copyright and related rights in the single digital market, which […]

Contribution by attorneys Niccolò Medica and Antonio Vigliotti published in N&T Plus Diritto – Il Sole 24ORE. The Court of Cassation, with judgment no. 35652 of 29 September 2021 issued by the fourth criminal section, has returned to the issue of the liability of the subject delegated by the company to protect health and safety […]