The Court of Appeal of Brescia, with its ruling no. 1568 of 08/10/2018, ruled on the subject of the automatic renewal of a shareholders’ agreement with […]

The Court of Vicenza, in its ruling of 19/03/2021, stated that “Terms of use are those that had already been used by the parties”, with the […]

The Italian Supreme Court, Order no. 17904 of 23/06/2021, ruled on the scheme applicable to the preliminary contract for the sale of shareholdings, disregarding the indications […]

The Italian Supreme Court, Order no. 20977 dated 22/07/2021, ruled on the scope of article 9 of the Legislative Decree no. 23/2011, which identifies the lessee […]

In its Order no. 7329 of 16/03/2021, the Italian Supreme Court dealt with the issue of directors’ fees deductibility conditions, affirming that a shareholders’ resolution is […]

With its answer to question no. 497 of 21/07/2021, the Tax Revenue Office specified that the exemption from direct taxes for transfers of equity investments provided […]

With its response no. 477 of 15/07/2021, the Tax Revenue Office intervened on the subject of hybrid financial instruments and, in particular, on the tax treatment […]

Italian Criminal Supreme Court – Section V, 17/03/2021, no. 20867, in aligning itself with what was previously affirmed by the Italian Criminal Supreme Court, 11/05/2018, no. […]

With its response to query no. 491 of 20/07/2021, the Revenue Office specified that, if an electronic invoice issued by a professional also includes expenses advanced […]