Contribution by Avv. Laura Andreani published on N&T Plus Diritto – Il Sole 24ORE. The Court of Cassation, with judgment no. 33856 of 13.09.2021 rendered by the fifth criminal section, ruled on the subjective attribution of a negligent act to a director, even though he was merely a board member without delegated powers. The Supreme […]

n Contribution by Avv. Angela Currarini published on N&T Plus Diritto – Il Sole 24ORE. The Supreme Court, with the recent judgment no. 24725 of 14 September 2021, draws the boundary between “meritorious” financing by a bank in favor of an enterprise and “abusive” financing, constituting an unlawful act of the financing bank which, consequently, […]

On October 15th, the Council of Ministers approved the so-called “2022 Tax Decree”: although it has not yet been published in the Official Gazette, based on the press release from the Council of Ministers and the draft Decree Law, some provisions concern labor matters. First and foremost, the 2022 Tax Decree amends Legislative Decree No. […]

Contribution by Giampaolo Provaggi – Certified Public Accountant in Milan and Genoa – Founding Partner of Gemma Provaggi De André. The article was published in IPSOA Quotidiano. Decree Law No. 118 of 2021 provides a series of tax incentive measures for all entrepreneurs, both commercial and agricultural, who, facing conditions of patrimonial or economic-financial imbalance, […]

Contribution by avv. Niccolò Medica published on N&T Plus Diritto – Il Sole 24ORE. Article 2382 of the Italian Civil Code establishes that a “bankrupt” person cannot be appointed as an administrator of a joint-stock company and that, if appointed, he shall be removed from office. Unlike what occurs for joint-stock companies, the regulation of […]

Contribution by Avv. Daniela Italiano published on N&T Plus Diritto – Il Sole 24ORE. As is well known, starting from February 2020, in order to combat the spread of the Covid-19 pandemic, the Italian Government adopted – through extraordinary, urgent and unforeseen acts – regulatory measures ad hoc that fundamentally prevented the conduct of most […]

Contribution by Giampaolo Provaggi – Certified Public Accountant in Milan and Genoa – Founding Partner of Gemma Provaggi De André. The article was published in IPSOA Quotidiano. The new institute of the simplified composition agreement for asset liquidation, governed by Legislative Decree No. 118 of 2021, promotes the achievement of enterprise liquidation results in a […]