-
La Repubblica – The extraordinary operations and the operation of the MAC clause
La Repubblica publishes today an article on the state of extraordinary operations in time of emergency by Covid-19 with the comment of the lawyer Andrea di Castri, partner of Andersen, on the applicability of the MAC clause, material adverse change. Journalist Sara Bennewitz highlights how the coronavirus has had a significant impact on business acquisitions, […]
Learn More -
Three new Associate Partners in the firm
The number of associate partners of the Firm has risen to 11, thanks to the recent appointment of Davide Centurelli, Stefano Rossi and Alessandro Poli. The three professionals have long worked as senior managers for Andersen and this internal growth is intended to reward the professionalism of the staff who over the years have demonstrated […]
Learn More -
Application to customs activities of the Cura Italia decree
The Customs Agency provides the first clarifications on the scope of application of the rules provided by the decree-law Cura Italia in customs matters. For the activities aimed at the assessment and post-clearance recovery of customs duties of the related duties, the suspension of the terms relating to the activities of the imposters (clearance, control, […]
Learn More -
Il Sole 24 Ore – Reporting the emergency in corporate information accompanying financial statements
Il Sole 24 Ore, Norme & Tributi, today published an in-depth report by Marta Pasqui, Andersen chartered accountant, on how to report certain situations – such as the Covid-19 emergency – in the corporate information accompanying the financial statements. The events related to the coronavirus are to be considered post-balance sheet events that do not affect […]
Learn More -
Allowance of 600 euros: eligible subjects and how to apply
In order to deal with the COVID-19 emergency, the Legislative Decree dated 18/2020 (known as “Cura Italia”) has provided the payment for the month of March, probably extendable to that of April, of an allowance of €600 , not to be included in the taxable income, to particular categories of subjects specifically identified in Articles […]
Learn More -
Decree Law no. 19/2020 on urgent measures to deal with the emergency
The publication of the new Decree-Law no. 19/2020, just published in the Official Gazette, integrates the Cura Italia decree and the Prime Ministerial Decree of 22 March, typifying the urgent measures that can be adopted against the spread of Covid-19 and defining the relationship between the measures adopted by the Government and those of the […]
Learn More -
IPSOA Quotidiano: Fulfilments for VAT identification and tax representatives
IPSOA Quotidiano today published an in-depth study by Davide Centurelli, chartered accountant Andersen on the suspension of tax obligations established by the Cura Italia decree. The article analyzes the beneficiaries of the rule, asking whether they also include those identified for VAT purposes or those who have appointed a tax representative, in the light of […]
Learn More -
Cura Italia decree: measures to support work
The Cura Italia decree provides for measures to support work, the extension of special measures in terms of social shock absorbers to the entire national territory and support for workers. Employers who provide for a suspension or reduction of work activity in 2020 due to events related to the emergency will be able to submit […]
Learn More -
Tax regime for donations and emergency Covid-19
In the last weeks, following the worsening and spread of the epidemic from Covid-19, fundraising initiatives have multiplied in our country in support of hospitals and institutions directly committed to deal with the current health emergency, in the activities of treating people who have contracted the virus, or in other scientific research activities for the […]
Learn More -
Shut down: essential production activities and services
In response to the statement of the President of the Italian Government, on the evening of March 21, 2020, followed by the issuance of the Prime Ministerial Decree of March 22, 2020, it was ordered that production activities deemed not strictly necessary or indispensable for the supply of essential goods and services be closed throughout […]
Learn More -
Shareholders loan repayment: general journal entries as evidence
According to a recent decision by the Italian Supreme Court, general journal records are documentary evidence admissible in court, but such records alone are not enough to prove the debit of the company to be real. There should also be further evidence to establish a point put forward by a shareholder (in order to prove […]
Learn More -
Cura Italia decree: measures for liquidity through the banking system
The Cura Italia Decree-Law of 17.03.2020 also provided for new measures to support the financial liquidity of companies affected by the epidemiological emergency by Covid-19 (art. 49). In particular, through the Central Guarantee Fund for SMEs and for a duration of 9 months from the entry into force of the decree, a series of measures […]
Learn More -
IPSOA Quotidiano: smart working for frontier workers to Switzerland
IPSOA Quotidiano publishes an in-depth study written by chartered accountant Francesco Marconi and lawyer Alessandro Poli on the smart working adopted for frontier workers working in Switzerland following the coronavirus emergency. In the article, the professionals of Andersen illustrate the response of the Regional Directorate of Lombardy Region to a questioning room in which it […]
Learn More -
Cura Italia Decree: Emergency fund for entertainment, cinema and audiovisual
The entertainment, cinema and audiovisual sectors are certainly among those most affected by the health emergency and the consequent measures to contain Covid-19. For this reason, the Cura Italia Decree-Law in Title V, introduced, with art. 89, important measures to support the above-mentioned sectors, establishing the Emergency Fund for entertainment, cinema and audiovisual, for a […]
Learn More -
Il Sole 24 Ore: in-depth look at the “agile trial” of our lawyers
Today, Il Sole 24 Ore – Quotidiano del Diritto published the in-depth study signed by our lawyers Andrea Ferrandi and Sara Cancian on the adoption of extraordinary measures in the judicial activity to counter the Covid-19 emergency. The postponement of hearings and the suspension of court deadlines are just some of the initiatives taken. In […]
Learn More -
Decree-Law “Cura Italia”: provisions for families and businesses
The Government has put in place, among others, some support measures to counter the economic impact of the epidemiological emergency caused by Covid-19, through Decree-Law no. 18 – so-called “Cura Italia” published on March 17, 2020. Among the measures, the following should be noted: the suspension of payments, withholding taxes, social security and welfare contributions […]
Learn More -
Covid-19: extensions and postponements due to Business Recovery
Decree-Law no. 9/2020 of 2 March 2020 introduced, among other measures, the extension of the reporting obligations for control bodies and statutory auditors, as well as for qualified public creditors provided for in the Code of Crisis and Insolvency (Agenzia Entrate, INPS, Agente della Riscossione). The report slips from the original 15 August 2020 to […]
Learn More -
IPSOA Quotidiano: right to remuneration when activities close for Covid-19
IPSOA Quotidiano today published an article by Matteo Amici, Andersen lawyer, on the right to remuneration in cases where companies voluntarily close down due to a health emergency at Covid-19. Following the Prime Ministerial Decree of March 11, 2020, in fact, many businesses had to suspend their activities with authority. Others, on the other hand, […]
Learn More -
Covid-19 emergency: the effect on financial statements disclosure
Italian regulation provides that notes to financial statements must contain, inter alia, information about “financial and economic effects of significant events occurred after the end of financial year”. These rules in matter of financial statement disclosure could impact on drawing up financial statements for financial year closed at 31.12.2019, in view of COVID-19 emergency which […]
Learn More -
Liquidation Trust: disputes relating applicable taxes
The Supreme Court of Cassation through Sentence no. 5766 of 3 March 2020 affirmed that donation tax can also be applied to liquidation trust only in certain cases. -If the contracting parties want the real and final transfer of the shares and related rights to the trustee and the consequent real enrichment of the beneficiary, […]
Learn More