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The extraordinary measures adopted to deal with the "COVID 19" health emergency, while not interfering with private legal relationships, could affect (or have already affected) the ability to express…

the Prime Ministerial Decree 22 March 2020, as amended by the MISE Decree 25.03.2020, containing urgent measures regarding the containment and management of the epidemiological emergency from COVID-19, applicable throughout the entire te...

The Cura Italia Decree has suspended evictions for non-payment until 06.30.2020, the date beyond which, unless otherwise privately agreed with the landlord, it will be possible to proceed with the validation of evictions.

The art. 65 of the Legislative Decree “Cura Italia”, in order to contain the negative effects deriving from the prevention and containment measures connected to the COVID-19 epidemiological emergency, introduced the so-called. "Credit…

The art. 97 of Legislative Decree n. 104/2020, so-called "August Decree", in force since 15.08 last year, provides for the possibility of making tax and social security payments in installments, already suspended during the months of...

The art. 37 of the Legislative Decree Simplifications, now converted into law, has provided that subjects obliged to communicate their digital domicile (e.p.c.) by 10.1.2020 must equip themselves and communicate to…

The Legislative Decree August introduced a series of measures aimed at reducing the contribution impact on employers, on which the National Labor Inspectorate expressed the first operational indications…

This article aims to illustrate a recent jurisprudential arrest which recognizes the possibility for taxpayers to deduct the VAT paid with reference to works carried out on third-party assets…

The Government, through the so-called emergency decree, has arranged for a further deferral of the payment deadlines for the installments suspended due to the ongoing health emergency, with a block on…

With Resolution no. XI/3869 of 17 November 2020, the Lombardy Region approved new calls for applications aimed at providing non-repayable grants to micro-enterprises and self-employed workers particularly…

With Press Release no. 269/2020, the MEF press office anticipates the news that, regarding the extension of tax payments relating to the second advance payment of income taxes and IRAP, will be launched without…

Malerba&Partners assists Hernán Crespo in the launch of the HC9 team on Fifa 21, a new business initiative in the world of e-Sports.

From 01.01.2021 the obligation to send electronic invoices to SDI in compliance with the new .xml format begins.

The Legislative Decree 03/2021 further deferred to 01.31.2021 the deadline for suspending the payment of all sums requested by the Collection Agent, even if already subject to deferral plans. All…

The House of Representatives Thursday passed two immigration bills that would protect up to 11 million of undocumented immigrants from deportation and offer them a pathway to stay in the United States perman…

The procedures to be followed to receive the tax credit relating to sponsorships carried out in the sports sector from 01.07.2020 to 31.12.2020 have been launched.

Article 4 paragraph 1 letter b) of the Sostegni Decree once again postpones the deadline for the payment of the scrapping installments ter and balance and write-off, previously set at 01.03.2021, providing for a…

The Revenue Agency, following a request for a ruling presented by a taxpayer, recently provided clarifications regarding the regulatory provisions regarding the keeping of accounting registers...

With press release no. 88-2021 the MEF announces a further extension of the COVID suspension for collection activities until 05.31.2021.

The COVID-19 health emergency has led the central government to launch a series of income support protections for the suspension or reduction of work activity. And indeed the Legislative Decree Cura Italia,…

As is known, the so-called “Relaunch Decree” introduced specific benefits linked to expenses incurred for: - the adaptation of working environments linked to the containment of the spread of COVID-19 - the…

INPS intervened to provide the first indications regarding the management of new applications for CIGO, CIGD, ordinary allowance and CISOA in light of the innovations introduced by the August Decree.

The deadline for sending to STS the data on healthcare expenses incurred by taxpayers in the year 2020 has been extended to 02.08.2021. Taxpayers, on the other hand, will be able to formalize their refusal at…

Let's go back to talking about the 2022 Budget Law, this time to highlight a new regulation that falls within the so-called Milleproroghe Decree: a new stop to depreciation for companies that prepare financial statements…

Finally, after much waiting, the negotiated settlement officially enters the Corporate Crisis Code (CCI): the discipline has been harmonized thanks to the total transposition of the so-called EU Directive. Ins…

The fulcrum of this maneuver is the modification of art. 379 of the new Crisis Code, coordinated with the provisions of art. 2477 of the civil code, of which it is a partial modification: the obligation to appoint the king...

The short-term rental contract is a different rental formula in terms of duration, taxation and bureaucratic constraints which constitutes an innovative and rapidly expanding business opportunity.

Due diligence operations are mainly used to evaluate the possibility of carrying out extraordinary operations such as mergers and acquisitions and have the task of studying the real situation…

The substitute tax rises to 18% for revaluations and business assets can be allocated or sold to shareholders

The institution of assessment with adhesion, profoundly reformed by the tax legislator with the aim of coordinating the previous regulations in light of the reformed principle of cross-examination pr...

The family pact (articles 768-bis ss. of the Civil Code) is an inter vivos act that anticipates succession, reduces the risk of conflicts between legitimate heirs and guarantees the continuity of entrepreneurial control. All…

The simple company (s.s.) is proposed as a vehicle for family governance and generational continuity in corporate groups, offering confidentiality and cohesion between family branches, even without the tax benefits…

How does the tax qualification of ETS change? Operational analysis of AdE Circular 1/E on commercialization tests and accounting obligations.

The “Cura Italia” Legislative Decree provides for a series of measures to support liquidity through the banking system: among these the so-called. Implementation of the “first home” mortgage solidarity fund, sanctioned…

The extraordinary measures adopted to deal with the "COVID 19" health emergency, while not interfering with private legal relationships, could affect (or have already affected) the ability to express…

the Prime Ministerial Decree 22 March 2020, as amended by the MISE Decree 25.03.2020, containing urgent measures regarding the containment and management of the epidemiological emergency from COVID-19, applicable throughout the entire te...

The Cura Italia Decree has suspended evictions for non-payment until 06.30.2020, the date beyond which, unless otherwise privately agreed with the landlord, it will be possible to proceed with the validation of evictions.

The art. 65 of the Legislative Decree “Cura Italia”, in order to contain the negative effects deriving from the prevention and containment measures connected to the COVID-19 epidemiological emergency, introduced the so-called. "Credit…

The COVID-19 epidemiological emergency requires employers, also in order to avoid civil and criminal consequences, to take measures aimed more specifically at protecting health and...

On September 15, 2020 the U.S. Department of Homeland Security (DHS) published an announcement that terminated arrival restrictions applicable to certain international flights starting on September 14, 2020

The art. 97 of Legislative Decree n. 104/2020, so-called "August Decree", in force since 15.08 last year, provides for the possibility of making tax and social security payments in installments, already suspended during the months of...

For 2020, companies / self-employed workers / non-commercial entities that make investments in advertising campaigns in the sports sector, including sponsorships, are entitled to a tax credit...

The art. 37 of the Legislative Decree Simplifications, now converted into law, has provided that subjects obliged to communicate their digital domicile (e.p.c.) by 10.1.2020 must equip themselves and communicate to…

The Legislative Decree August introduced a series of measures aimed at reducing the contribution impact on employers, on which the National Labor Inspectorate expressed the first operational indications…

The so called “Proclamation”, suspended, until further notice, the entry into the United States, as immigrants or nonimmigrants, of all aliens who were physically present within the Schengen Area (included C…

This article aims to illustrate a recent jurisprudential arrest which recognizes the possibility for taxpayers to deduct the VAT paid with reference to works carried out on third-party assets…

The Government, through the so-called emergency decree, has arranged for a further deferral of the payment deadlines for the installments suspended due to the ongoing health emergency, with a block on…

With Resolution no. XI/3869 of 17 November 2020, the Lombardy Region approved new calls for applications aimed at providing non-repayable grants to micro-enterprises and self-employed workers particularly…

With Press Release no. 269/2020, the MEF press office anticipates the news that, regarding the extension of tax payments relating to the second advance payment of income taxes and IRAP, will be launched without…

The Legislative Decree Quater refreshments, in addition to rewriting the deadlines for payments relating to the so-called. "fiscal peace", also introduces important innovations in terms of collection, providing new rules for both the new…

Malerba&Partners assists Hernán Crespo in the launch of the HC9 team on Fifa 21, a new business initiative in the world of e-Sports.

The so-called "Receipt Lottery" will start from 01.01.2021. Merchants will have the obligation to adapt their RTs and the right to accept the lottery code from their customers, assuming, entirely…

From 01.01.2021 the obligation to send electronic invoices to SDI in compliance with the new .xml format begins.

The Legislative Decree 03/2021 further deferred to 01.31.2021 the deadline for suspending the payment of all sums requested by the Collection Agent, even if already subject to deferral plans. All…

The House of Representatives Thursday passed two immigration bills that would protect up to 11 million of undocumented immigrants from deportation and offer them a pathway to stay in the United States perman…

The art. 110 of the Legislative Decree n. 104/2020, so-called “August Decree”, then converted by Law no. 126/2020, introduced a new version of the so-called revaluation of business assets, to be carried out within…

The procedures to be followed to receive the tax credit relating to sponsorships carried out in the sports sector from 01.07.2020 to 31.12.2020 have been launched.

Prime Minister Mario Draghi and Ministers Daniele Franco (Economy and Finance) and Andrea Orlando (Work and Social Policies) illustrated the Sostegni Decree at a press conference.

With the presidential proclamation of January 25, 2021, US President Joe Biden reconfirmed the restrictions on entry to the United States for travelers from Schengen Area countries.

SIMEST promotes new measures in order to support companies in all phases of growth on foreign markets, with subsidized interest financing.

Legislative Decree no. 41 of 22 March 2021 (so-called "Sostegni" Decree), in force from 23 March 2021, intervened again on the subject of extension or renewal of fixed-term contracts, already the subject of...

The Sostegni Decree intervened on the extension of the ban on dismissal, providing for the suspension of all procedures, both collective dismissal and dismissal for justified reason today…

Article 4 paragraph 1 letter b) of the Sostegni Decree once again postpones the deadline for the payment of the scrapping installments ter and balance and write-off, previously set at 01.03.2021, providing for a…

The Revenue Agency, following a request for a ruling presented by a taxpayer, recently provided clarifications regarding the regulatory provisions regarding the keeping of accounting registers...

With press release no. 88-2021 the MEF announces a further extension of the COVID suspension for collection activities until 05.31.2021.

On 15 July 2023, Legislative Decree 24/2023 will come into force, implementing EU Directive no. 1937/2019 (so-called "Whistleblowing Directive"). Let's see what the new tools are to protect whistleblowers and promote...

The parliamentary process of the fiscal reform enabling bill is in its initial stages. We will perhaps arrive at the flat tax by the end of the legislature, it's time to take stock of how it could...

Rating confirmed with stable outlook: this is Fitch's opinion for our country. An unexpectedly positive trend that surprised everyone. But it is still a BBB rating, just above "junk" bonds. THE…

It takes the Italianized name of "flat tax", but is more famous by its Anglo-Saxon name: flat tax. It is one of the economic proposals that received the most attention in the fiscal field in the current electoral campaign…

A development capable of satisfying the needs of the present generation without compromising the ability of future generations to realize their own: the definition of sustainability (introduced for…

The COVID-19 health emergency has led the central government to launch a series of income support protections for the suspension or reduction of work activity. And indeed the Legislative Decree Cura Italia,…

Among the various measures adopted to deal with the crisis, the Cura Italia Decree provides in art. 56 limits on the revocation of bank credit lines, the suspension of mortgage and leasing payments as well as the power…

The Cura Italia Decree introduced, among other measures, some support allowances in favor of workers whose activities are being affected by the epidemiological emergency due to Covid - 19. This is…

In virtue of the aid package enacted by the republican and democratic leaders of the Congress and signed last Friday by President Donald Trump, every single contributor who earns up to $75.000 will receive a…

The American Government helps small and medium-sized companies with less than 500 employees providing them a $10,000.00 loan that will not have to be fully paid back.

Visitors who are currently in the United States and cannot fly back to their home country are allowed to request a period of “Satisfactory Departure” for a maximum duration of 30 days during which they can r…

As is known, the so-called “Relaunch Decree” introduced specific benefits linked to expenses incurred for: - the adaptation of working environments linked to the containment of the spread of COVID-19 - the…

INPS intervened to provide the first indications regarding the management of new applications for CIGO, CIGD, ordinary allowance and CISOA in light of the innovations introduced by the August Decree.

The Legislative Decree 28.10.2020 n. 137, issued by the Executive under the name of "Ristori Decree", provides for a series of aid in favor of the sectors affected by the restrictions imposed by the Prime Ministerial Decree of 10.24.2020: here is a…

The Legislative Decree 09.11.2020 n. 149, among other prescribed measures, introduced the possibility of postponing the deadlines for tax and social security payments expiring in the months of November to 16.03.2021 and says…

With the Provision prot. 389405 of 23.12.2020, the Financial Administration has issued an extension to 01.04.2021 of the deadline, originally set for 01.01.2021, for the entry into force of the new track…

The deadline for sending to STS the data on healthcare expenses incurred by taxpayers in the year 2020 has been extended to 02.08.2021. Taxpayers, on the other hand, will be able to formalize their refusal at…

Around 80% of companies see sustainability as a production opportunity, a source of growth in terms of efficiency in production structures and the related organization of work. The recovery…

September 1, 2021 will mark (unless further extended) the end of the block on tax bills. This is the date that many identify as the beginning of a new tax reform capable of putting…

Approximately 950.3 million dollars and expected growth estimates for 2023 of up to 1.5 billion dollars. This is the E-sports market today.

40 billion euros will be allocated for programs related to corporate digitalisation according to the recently approved National Recovery and Resilience Plan (PNRR). The digital turning point is now seen…

The generational transition is defined as the passage of entrepreneurial management from one generation to the next. It is a complex moment in which the company's legacy is preserved through…

From 15 November, entrepreneurs will be able to access the new institution of the negotiated settlement of the crisis (Legislative Decree 118/2021 converted into Law 147/2021 on 21 October): a faculty granted to the entrepreneur…

The age-old question of the total or partial nullity of omnibus guarantees could reach a turning point: the Court of Cassation finds itself ruling on the total or partial nullity of the tenders...

The Budget Law which came into force on 1 January 2022 brings with it numerous innovations. Among these is the confirmation of ordinary deductions for expenses relating to the recovery of building heritage...

On 31 December 2021, Legislative Decree no. 21 December 2021 came into force. 230 regarding the provision of the Single Universal Allowance for all dependent children under 21, introducing a monthly economic benefit…

There are many innovations introduced and changes made by the Italian Government and Parliament with the definitive approval of the new Budget Law, which came into force on 1 January 2022.

The negotiated settlement of the crisis (CNC) is a new procedure that can be used from 11/15/2021 to allow companies in difficulty to find balance, through negotiation with creditors and…

The world of cryptocurrencies (or cryptocurrency) is becoming increasingly impressive today. Although it is not seen with general favor by governments and world economies, they are increasingly numerous…

In the article "The new rules on business crises: the negotiated composition of the crisis" we talked about the innovations regarding business crises approved by Legislative Decree 118/2021 (converted into Law 147 of…

In our article "The crypto world: opportunity or risk" we talked about investments in cryptocurrencies and their fiscal relevance in the definition of foreign investments. This article…

The emergency legislation on business crises applicable from 15 November 2021, contained in Legislative Decree 118/2021, represents an epochal change in business crisis law, as already described in the previous…

Let's go back to talking about the 2022 Budget Law, this time to highlight a new regulation that falls within the so-called Milleproroghe Decree: a new stop to depreciation for companies that prepare financial statements…

New postponement of the deadlines for the maneuver to sterilize losses for joint-stock companies. This is provided for by the Milleproroghe Decree which postpones the coverage of losses of…

Our in-depth journey on the negotiated settlement of the business crisis continues. Here we delve deeper into the institution of protective measures that the entrepreneur can access before the Court, t...