• Amendment n. 7 (Jersey) Trust Law 1984

    An interesting study on trust in light of the amendment n. 7 entered into force last June 8, 2018, aimed at making the trust tool more ductile and adaptable to the needs of the settlors. In particular we highlight the amendment of article 29 on the provision of information to beneficiaries which gives the settlor […]

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  • Court of Cassation clarifies the nature and the standards of quantification of divorce check

    The sentence 18287/2018, rendered by Court of Cassation’s United Sections, clarifies the nature and the standards of quantification of divorce check under art. 5, paragraph 6 of law 898/1970 pursuant to which “With the sentence pronouncing the dissolution or termination of the civil effects of marriage, the court, taking into account the spouses’ conditions, the […]

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  • New rules for fixed-term employment contracts and more

    On July 14th 2018 entered into force the so called “Dignity decree”, strongly wanted by the new minister of labour Luigi Di Maio (D.L. 87/2018). In this decree, the length of fixed-term contracts cannot exceed 24 months and the employer is obliged to justify the reason of fixed-term contract any time its length exceed 12 […]

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  • Omitted assessment of observations to the PVC causes nullity of the verification

    The Italian Tax Revenue Agency must always evaluate the observations submitted by the taxpayers pursuant to article 12, paragraph 7, of the Statute of Taxpayers’ Rights. According to the Supreme Court, decision n. 17210 on 2nd July 2018, the article 12, paragraph 7 of Law 212/2000 must be interpreted as meaning that the nullity results […]

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  • The preventive renunciation of the start-up allowance is not possible

    The Court of Cassation, with the Decision n. 15373/18 clarifies the possibility of the renunciation of the start-up allowance in advance. The lessor of premises for non-residential use contested the injunction issued against him in favor of the commercial activity as a start-up allowance. On the basis of the opposition the lessor deduced the groundlessness […]

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  • Bookshops tax credit: signed the implementing decree

    The Italian Budget Law for 2018 (Law no. 205/2017) introduced a special tax credit for companies engaged in the retail sale of new and second-hand books. On 24/04/2018 the Ministry of Art and Culture, together with the Ministry of Finance, issued a special Decree which defines the applicative provisions for the tax credit. For every […]

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  • Non-existent operation and burden of proof: latest decisions of Supreme Court

    The Supreme Court stated that when the Tax Authority challenge a non-existent operations, the burden of proof about the tax evasion is on the Tax Office. Even rebuttable presumptions are sufficient for the Tax Office, provided they have the requisite of gravity, precision and concordance. Moreover, the burden of proof is transferring to the tax […]

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  • Tax credit rules enter into force for film and audiovisual industry

    The Ministry published the Decrees implementing the new tax credit on audiovisual provided by Law November 14, 2016, n. 220 (so-called “Cinema Law”) on the Ordinary supplement to the Gazzetta Ufficiale n. 120 of May 25, 2018 – General Series. This topic was analyzed by Andersen & Legal Italy during a conference held in Rome on […]

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  • Privacy policy: strict criteria and more rights

    On 25th May 2018, the European Union Regulation number 679 of 2016, so called “GDPR” enters into force in all Member States. It applies to companies and professionals processing personal data of natural persons. Rules also apply to companies that offer services or products inside EU market that are located outside the European Union. Very […]

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  • The termination of the purchase agreement

    The Court of Cassation, with judgment no. 10045/2018, has established that, with regard to the purchase agreement, the redhibitory defects and lack in quality differ from the aliud pro alio delivery, which is when a good delivered is completely different from the good sold, since it belongs to a different category compared to the one […]

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  • The new regulation on cookies in GDPR

    The regulation on cookies, similar tracking technologies and the monitoring of our personal data are  themes particularly important in the latest General Data Protection Regulation no. 679/2016 (GDPR). Cookies are nothing more than text files sent from a website to the computer of the user visiting it. Cookies were developed as tools to improve web […]

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  • Ruling request not accepted are unappealable from 2016

    The Supreme Court with decision n. 7497/2018 stated that the tax payer is allowed to appeal the ruling opinion of the Tax Authority but only till on 31th December 2015. According to the new art. 6 of Legislative Decree 156/2016, now the negative opinion of the Tax Authority cannot be appealed. The tax Payer is […]

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  • Validity of proxy released abroad

    The Court of Cassation has spoken about the validity of proxy released abroad with judgment no. 8174/18. The case in question concerned the exception of a German citizen against a minutes of contravention of the Italian Highway Code that has been accepted by the Justice of the Peace of Florence, in relation to which the […]

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  • Validity of the contract with the only initials of the declarant

    A contract can be considered validly concluded between the parties even with the initials of the declarant, as provided in decision no.6573/2018 of the Supreme Court of Cassation. In fact, according to the prevalent case-law, the signature of the declarant – consisting in name and surname put by himself or in identifiable initials – expresses […]

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  • Antitrust inquiry against vexatious clauses in Accident and Health insurances

    Antitrust and Ivass have started a coordinated action to investigate the existence of several clauses in the insurance policies, that do not allow the heirs of the insured to succeed in the right to compensation if “their relative dies for a different reason than the one which has determined the invalidity and before the insurance […]

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  • VAT deductible is granted even if there is no annual tax return

    The Supreme Court  with decision n. 4392 on 23th February 2018 stated that the Tax Office must granted the VAT tax deductible to the tax payer, if he has complied  with the necessary formal requirements, even if there is no annual tax return. The VAT credit must be used by the tax payer within the […]

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  • Ban on late evidences for non-collaborative taxpayers

    The Supreme Court by Ordinance n. 4001 on 19th February 2018 stated that the documentation not timely produced to the tax Authority pursuant to art. 32 Presidential Decree n. 600/1973 is not an admissibile evidence. Only if taxpayers proof they’re not guilty they can produce the documentation with the appeal as expressly provided by the […]

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  • The legal person as director in a limited liability company (S.r.l.)

    The specialized section in corporate law of the Court of Milan in its judgement No.3545 of March 2017, has stated the legitimacy of the clause for which a limited company (Spa) shall be nominated as director of a limited liability company (Srl). In the event of potential detrimental acts, it is jointly responsible for the […]

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  • DAT: the innovation introduced by Law No. 219/2017 on the living will

    The new law on the living will came into force on 31 January 2018 and establishes the principle whereby no medical treatment may be initiated or continued without the free and informed consent of the person concerned, except for cases expressly provided for in the law. One of the most important aspect of this law […]

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  • The notice in paper form of administrative decisions with digital signature is defective

    The Provincial Tax Court of Treviso with decision no. 55/01/2018 stated that the tax assessment processed by the tax office in paper format cannot have digital signature. Only the digital document notified by certified mail could be digitally signed. According to the judges, in this way the taxpayer would be prevented from any control over […]

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