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Electronic invoice and receipts: new rules starting july 1st, 2019
Electronic Invoices With effect from July 1, 2019, all immediate invoices must be issued (therefore sent to the SDI) within 12 days of the transaction. Is utterly important, the indication of the date of execution of the transaction on the invoice (if different from the issuing of the document) or as specified by the Tax […]
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Invalidity of the tax assessment received by registered mail
With decision no. 757/2019, the Piemonte’s Regional Tax Court stated that the tax assessment served by registered mail, and not by the judicial officers, is legally non-existent. According to the judges of Torino, the importance and the function of the act, not only lets the recipient know about the tax demand, but it also legitimizes […]
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Digitization as a tool for developing new professionals
Marco Giorgi takes part in the conference L’evoluzione delle professioni e l’impatto sul welfare (The evolution of professions and the impact on welfare) (28 – 30 June, Chia Laguna – Sardinia). The fourth industrial revolution generated an evolution not only in terms of production models by companies but also and above all in the definition […]
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Fiscal residence and DTAs
The private letter ruling n. 203, published on June 25th, 2019, provided important explanations regarding the assessment of the fiscal residence in Italy of an individual, as well as regarding the relationship between the domestic regulation and the Double Taxation Agreements. In fact, the Italian Revenue Agency disclosed its interpretation, highlighting that when at the […]
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Inbound employees tax regime applicable also to persons not registered on AIRE
Italian tax authorities have always considered that the lack of Registration on the Register of Italians living abroad (AIRE) was a sufficient requirement to consider a person as a resident in Italy by default. This presumption had the consequence, among others, of not being able to benefit of the Inbound employees’ tax regime. This approach […]
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Andersen confirmed as International Tax Firm of the year
Le Fonti Awards® Italy awards Andersen in Italy as International Tax Firm of the year. The prestigious prize was presented by Manuela Donghi, journalist and presenter of Le Fonti, and Antonello Piroso, journalist and tv host, in the evocative location of the Italian Stock Exchange headquarters. Reasons for the prize: “For the dynamic approach that allows the […]
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Paying back Members Loan? Italian Court of Cassation decision n. 12994/19: “debt is generally subordinated”
After the Court of Cassation decision of May 15th, managers chances to pay back loans which were financed by members of a limited company (see art. 2467 of the Italian civil code), appear to be significantly reduced. We are now considering such result as it can be inferred by looking at the decision, as well […]
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Andersen Name Premieres in Kuwait
Andersen Global announced today one of the premier accounting firms in Kuwait will debut the Andersen name there, furthering the presence of Andersen Global in the Middle East. Causeway Company For Financial Management Consulting W.L.L. in Kuwait will now become Andersen in Kuwait. The firm joined Andersen Global as a collaborating firm last year and […]
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Maricla Pennesi examines how digitalization can impact on the tax system
The technological evolution and the changes in the business model that the multinational groups and SMEs are facing, cannot be separated from a stable and clear context in the regulatory sphere, especially for the tax legislation. The conference The challenge of digitalization: impacts on business and the tax system (La sfida della digitalizzazione: impatti sul […]
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Andersen Name Grows in Poland
Just a few months after joining Andersen Global as a collaborating firm, KSP Legal and Tax Advice (KSP T.Srokosz i Wspólnicy Sp.k.), has adopted the name Andersen & Legal and joined the Andersen & Legal team in Poland. The Andersen name now has broad coverage in Poland with Andersen & Legal offices in both Warsaw […]
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The so called “Network Agreement”, a useful agreement that is not commonly used
The network agreement has been introduced by the Italian legislator with art. 3, par. 4-ter, D.L. 5/09, subsequently converted in Law 33/09. This kind of agreement has to be mandatory stipulated by public deed, by authenticated private deed or by a digitally signed deed. This contract has not been particularly used in practice despite its […]
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Moratorium of one month for the first transmission of electronic receipts
Amendments to Decree n. 34/2019, presented on June 10th by member of Budget and Finance Committees of the Chamber, also include a moratorium in view of the new obligation, in force since 1st July 2019, of electronic communication to the Revenue Agency of data relating receipts. For the entire first six months of its validity, […]
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Andersen in Italy presents an innovative project during Forbes Digital Summit
Andersen in Italy announces new legal digital projects to better face the global corporate scenarios. Maricla Pennesi discusses with Nunzio Martinello, Noonic Partner and winner of the Enterprise Technology Awards during the FintechAge 2019, and Nicola Possagnolo, Noonic Partner, the impact of technology on clients’ business and professional skills at IT Forum during Forbes Digital Summit in Rimini.
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Andersen Global Expands in Hamburg
Andersen Global continues its expansion in Germany, announcing today that Kolaschnik Partner Rechtsanwälte, a corporate and commercial law firm with offices in Hamburg, combines its practice with Andersen & Legal in Germany. The office is the first Andersen Global location in Hamburg, and the eighth location in which Andersen Global has a presence in Germany. […]
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The Implementation of the Shareholder Rights Directive 2017/828
On 17 May 2017, the Shareholder Rights Directive II 2017/828 (“SHRD II”) was adopted, amending the Shareholders’ Rights Directive 2007/36/EU (or “SHRD”) as regards the encouragement of long-term shareholder engagement. The “SHRD II” must be implemented by 10 June 2019, with the exception of the provisions concerning the identification of shareholders, the transmission of information […]
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The Supreme Court clarifies the burden of proof regarding defecting goods
With regard to judicial proceeding in which the purchaser asks for the termination of the agreement or the reduction of the price due to defective goods, the burden-of-proof regime was uncertain. In fact, traditionally case law states that the purchaser shall prove the existence of the defects; however, some recent jurisprudence states that the seller […]
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Video surveillance and private violence
The criminal division of the Italian Court of Cassation, with the judgment n. 20527 of 13 May 2019, ruled on criminal implications of video surveillance systems use. The Court of Chieti condemned the two defendants of private violence pursuant to art. 610 c.p.[1] “consisted in installing on the perimeter wall of the respective homes remote […]
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Andersen Global Expands in the Middle East
Al Alawi and Co., a leading full-service law firm located in Oman, has finalized a collaboration agreement with Andersen Global. The addition of Al Alawi and Co. brings 37 years of professional experience to the Andersen Global team in the Middle East. Al Alawi and Co. is one of the largest and oldest independent law […]
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Reform of the Italian Civil Code under review at the Senate
Since March the 27th 2019, a government bill is being reviewed by the Justice Committee of the Italian Senate. If enacted, such bill will empower the government to enact delegated laws modifying the Italian Civil Code. Regarding Contract Law, the legislative framework of the bill is vast, whereas regarding Family Law and Succession Law, there […]
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Andersen Global Expands UK Locations
Claritas Tax Limited, a Birmingham, United Kingdom-based collaborating firm of Andersen Global, has opened a new office location in Deansgate, Manchester city center. This means that Andersen Global now has a presence in six locations in the UK through its member firms and collaborating firms. “Now more than ever, it’s important that businesses have easy […]
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