• Clarification on Investment Management Exemption

    The Circular Letter of Italian Revenue Agency dated November 19th, 2024, No. 23/E, provides clarifications on the Investment Management Exemption (“IME”) rules. This is a legal presumption, introduced with the Budget Law of 2023 and applicable from 2024 on, which stipulates that a non-resident investment structure – consisting of an investment vehicle and its non-resident […]

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  • Employment Insights – November 2024

    Andersen’s monthly Employment Insights newsletter provides a comprehensive overview of the latest developments in labor law, including case law updates, practical case analyses, and insights on collective agreements across various countries. This edition features contributions from experts in 18 European jurisdictions. In Italy, the team is led by Partner Uberto Percivalle, focusing on the most […]

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  • Charging of electric vehicles and VAT

    In its judgment C-60/23 (Digital Charging Solutions) of 17th October, 2024, the Court of Justice of the European Union once again ruled on the issue of the VAT treatment of electric vehicle charging operations. This case was previously dealt with in Case C-282/22 of 20th April, 2023.   Judgment C-60/23: framing of the fact The […]

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  • Reform about rationalization of indirect tax other than VAT

    The Italian Government has recently introduced a reform about rationalization of indirect tax namely, gift and inheritance tax (imposta sulle successioni e donazioni), transfer tax (imposta di registro), duty stamp (imposta di bollo) and other indirect taxes other than VAT. This is Legislative Decree 139/2024, which came into force on October 3, 2024, although, as […]

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  • M&A and PE European trends in Q3

    Andersen’s European Corporate and M&A team has published a report analyzing the trends in the European mergers and acquisitions and private equity markets for the third quarter of 2024. Paola Pellegrini, director at Andersen Italy and head of the firm’s Debt Advisory division, released an interview on how companies are interacting with alternative financing. Inflation, […]

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  • IP, ICT and Data Insights – October 2024

    The main European news With the “IP, ICT and Data Insights” newsletter, the professionals of the Andersen service line provide a detailed overview of the latest developments at European level in the field of personal data protection, cybersecurity and intellectual property, analysing the most relevant case studies and case law updates. An important privacy case […]

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  • Employment Insights – September 2024

    Through the monthly newsletter “Employment Insights“, Andersen provides an overview of the latest developments in labor law, including judicial updates, case studies, and collective agreements in various countries. This edition features contributions from experts in 21 European jurisdictions. Andersen’s European labor law department comprises highly qualified lawyers and accountants who continuously advise national and international […]

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  • Employment Insights – August 2024

    Through the monthly newsletter “Employment Insights“, Andersen provides an overview of the latest developments in labor law, including judicial updates, case studies, and collective agreements in various countries. This edition features contributions from experts in 20 European jurisdictions. Andersen’s European labor law department comprises highly qualified lawyers and accountants who continuously advise national and international […]

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  • Italy Transposes the Sustainability Reporting Directive into domestic law

    The Italian Council of Ministers on August 30, 2024, transposed into domestic law the Corporate Sustainability Reporting Directive (CSRD), n. 2464/2022/EU, on sustainability reporting, extending the obligation for non-financial reporting to Small and Medium Enterprises (SMEs). Specifically, the CSRD introduces the requirement for companies to report information on their impacts, risks, and opportunities related to […]

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  • M&A and PE 2024 Q2 in Europe Results and Forecasts

    The European team at Andersen, specializing in Corporate and M&A, has published the second in-depth analysis of the year, focusing on the performance of mergers, acquisitions, and private equity in Europe for the second quarter of 2024. In this edition, Francesco Marconi, a partner at Andersen Italy and head of the technology industry group, answered […]

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  • Employment Insights – July 2024

    Through the monthly newsletter “Employment Insights“, Andersen provides an overview of the latest developments in labor law, including judicial updates, case studies, and collective agreements in various countries. This edition features contributions from experts in 22 European jurisdictions. Andersen’s European labor law department comprises highly qualified lawyers and accountants who continuously advise national and international […]

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  • ITR EMEA Tax Awards 2024: the Andersen firms in the final shortlist

    The ITR Tax Awards are back, and once again, Andersen and its professionals have been included in the preliminary shortlist of the best EMEA firms for 2024. The international directory ITR monitors the tax landscape and has nominated Andersen in Italy as Firm of the Year in the Tax Advisory and Transfer Pricing categories. The […]

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  • AI Act: the future is now!

    On July 12th, the Official Journal of the European Union published the Regulation establishing a series of collective regulations on artificial intelligence, the so-called AI Act. The purpose of the Regulation is to improve the functioning of the internal market and promote innovation through the dissemination of artificial intelligence (AI) that is based on the […]

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  • EU Artificial Intelligence Act: Key Considerations for Data Protection Officers

    Andersen professionals from the European IP, IT and Data Protection department published an insight in light of the inclusion within the Official Journal of the European Union last July 12 of the much-discussed AI Act, which is expected to come into force in August 2024. Paraphrasing the words of European Commission officials, we are faced […]

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  • Remote work in Europe

    Agile work (or smart working) is a mode of performing a subordinate work relationship characterized by the absence of time or spatial constraints and an organization based on phases, cycles, and objectives, established through an agreement between employee and employer. This mode helps workers balance life and work times while simultaneously fostering their productivity growth. […]

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  • Employment Insights – June 2024

    With the monthly newsletter, Employment Insights, Andersen provides a comprehensive overview of the latest developments in labor law, judicial updates, case studies, and collective agreements in various countries. This edition includes contributions from experts in 22 European jurisdictions. The European labor law department at Andersen comprises experienced lawyers and accountants who offer ongoing advice to […]

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  • Understanding the Legal Framework of Influencer Marketing in the EU

    In our newsletters, we typically delve into the intricacies of litigation and arbitration, focusing on the institutions and regulations that govern disputes. However, we’ve recently developed a unique interest in the art of influencing people, not within the courtroom, but in everyday life. As such, we’re thrilled to introduce our latest edition dedicated to influencers […]

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  • Conference | Unveiling the ‘S’ in ESG from an employment law perspective

    Francesca Capoferri, partner at Andersen, will be one of the speaker of the international conference Unveiling the ‘S’ in ESG from an employment law perspective organized by the European SL Employment&Labor to be held in Brussels and online on June 18, 2024. The event is dedicated to environmental, social and governance criteria, with a focus […]

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  • M&A and Private Equity 2024 – Q1 Results

    In the first quarter of 2024, the European mergers and acquisitions (M&A) and private equity (PE) landscape demonstrated particularly buoyant activity, a sign of a dynamic market. With an increase of 48 percent in deal value over the previous year, total investments reached 192.5 billion euros. A surge that can be seen as an indication […]

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  • Employment Insights – May 2024

    With the monthly newsletter, Employment Insights, Andersen offers a comprehensive overview of the latest developments in labor law, judicial news, case studies, and collective agreements in various countries. This edition includes contributions from experts from 21 European jurisdictions. The European department of Andersen dealing with labor law consists of specialized lawyers and accountants who are […]

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