• 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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  • Fischer & Schickendantz and Solution Alliance SRL Adopt Andersen Brand in Uruguay

    Fischer & Schickendantz, led by Juan Federico Fischer, and Solution Alliance SRL, led by Juan Ignacio Troccoli, have rebranded this week as Andersen & Legal, a member firm of Andersen Global. The firm, based in Montevideo, entered a Collaboration Agreement with Andersen Global in September 2017, and is now a fully integrated member of the […]

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  • Ecuador: Profile Cia, Ltda. and FIDESBURó Cia, Ltda. become Andersen

    Andersen Global solidifies its growing presence in Latin America with news that the Andersen name will debut in Ecuador, today unveiling Andersen Global collaborating firms Profile Cia, Ltda. and FIDESBURó Cia, Ltda. adopting the name Andersen & Legal and transitioning to become a member firm of the international organization. Profile Cia, Ltda., headquartered in Quito, […]

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  • Electronic invoicing

    The Revenue Agency by their Circular no. 13/E of July 2nd. has provided answers to the main questions received from trade associations and individual taxpayers on electronic invoicing, with particular regard to the recent changes enforced by Law no. 205 of 2017. Our Professionals are available to provide further clarifications on the topic.

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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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  • Will mini tax shield defeat tax evasion?

    Maurizio Di Salvo, Lawyer and Chartered Accountant, analyzed the D.L. n. 148/2017 on the so-called mini tax shield in an article entitled “L’emersione delle attività estere non dichiarate, edizione 2018” published in the June issue of Novità Fiscali, the specialized magazine of the University of Applied Sciences and Arts of Southern Switzerland – SUPSI. The article points […]

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  • Electronic invoicing for fuel postponed to 2019

    On 27 June 2018, the Council of Ministers approved a new Decree containing the postponement of the fuel card validity until the end of 2018. The electronic invoicing for fuel sales is therefore postponed to 2019. For those who, in the meantime, have adopted measures in order to be compliant to the new regulations, the […]

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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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  • Andersen Global Announces Added Presence in London with Milestone

    Andersen Global announces an added presence in London with a third location in the United Kingdom with Milestone International Tax Partners LLP, a tax firm specializing in international tax. The Collaboration Agreement increases Andersen Global’s footprint in Europe. Milestone was founded in 2008 by Partners Miles Dean and Andrew Murray with Zoe Wyatt joining as […]

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  • Andersen Global Adds Legal Services in Brazil

    Andersen Global continues its growth and robust presence within the Latin American region with the addition of Lotti e Araujo, a law firm with offices in São Paulo and Rio de Janeiro. Lotti’s legal practice, which includes about 30 attorneys and is led by Managing Director Rogério Araújo, will complement the existing Andersen team in […]

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  • Andersen Italy signed a partnership agreement with AGICI

    Andersen Italy finalized a partnership agreement with the Independent Cine-Audiovisual Industries  General Association (AGICI), a foundation, which represents the needs of Italian independent producers, distributors and technical industries. Following the publication of the Ministerial Decrees on Law November 14, 2016, n. 220 on the Ordinary supplement to the Gazzetta Ufficiale n. 120 of May 25, […]

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  • Andersen Global welcomes B.A. Tax Accountants in Luxembourg

    Andersen Global announces an added presence in Europe with B.A. Tax Accountants, a tax firm based in Luxembourg City. The Collaboration Agreement demonstrates Andersen Global’s expansion in the region. Managing Director Michael Probst leads the B.A. Tax Accountants team. “The professionals at B.A. Tax Accountants offer another dimension to our international capabilities and provide excellent […]

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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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  • STCPartners Becomes Andersen in France

    Four years after becoming a member firm of Andersen Global, Paris-based STCPartners has officially adopted the Andersen trademark in France debuting as Andersen & Legal. The firm was one of the very first member firms of the global organization that helped drive the initial expansion into Europe in late 2013 and is led by Managing […]

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  • Elena Trevisanato Onlus Foundation celebrates 10 years of projects

    Elena Trevisanato Onlus Foundation celebrates 10 years of activities to help and give assistance to children and people in need in Italy and abroad. Founded in memory of the young Elena, the Foundation promotes and supports many kinds of projects: last, but not least the Foundation is collecting resources to build a new medical department in […]

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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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  • Techstars Startup Weekend in L’ Aquila

    Francesco Marconi, Andersen Partner, joined the jury of Techstars Startup Weekend, held in L’Aquila from 25 to 27 May. Young talents met during those days to take a challenge to develop new business projects. The participants had to elaborate an idea of product or service to be presented during the final pitch. At the end […]

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  • The Court of Cassation’s change of direction about individual dismissal in proper circumstances

    The Court of Cassation, with the judgment n. 13015/2017 confirms and sustains a recent orientation (Cass. n. 13516/2016, Cass. n. 19185/2016 and Cass. n. 13516/2016) that it considers, in stark contrast to the previous guidelines, the individual dismissal in proper circumstances even if it is indicated by a company in a good economic condition, legitimate. […]

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