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Italy: All articles

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The intangible elements of franchising in Italy 18.4.2024
Correction of accounting errors: first clarifications from the Italian Revenue Agency 17.4.2024
Italy: The main legislative provisions of the Decree-Law Energy 2 16.4.2024
The CNDCEC Guidelines for the Calculation of EBITDA and NFP for Valuation and Transaction Purposes - Part 1 11.4.2024
Negative net assets and undercapitalisation of limited liability company (Italian “S.r.l.”) and GmbH: differences between Italian and German law 9.4.2024
Green light for the green claims directive from the European Parliament 8.4.2024
Remote control of workers in Italy using a detective agency: different legitimacy profiles 2.4.2024
VAT refund for non-resident EU subjects owning permanent establishment in Italy 11.3.2024
Italy: The new Controlled Foreign Companies (CFC) regime - Simplifications and coordination with Pillar 2 8.3.2024
Italian Financial Statements 2023: return to the loss coverage obligation 7.3.2024
Introduction of subsidies for renewable energy communities 29.2.2024
Italy: New measures adopted to promote decarbonisation and energy independence 29.2.2024
Italy: The guarantor in the franchise agreement: criteria for drafting the co-obligation and guarantee clause 15.2.2024
Italy: No extension of CSRD deadlines and reporting obligations with EFRAG standards 9.2.2024
Italy: What involves the non-disclosure of tax credits in the tax return? 1.2.2024
Italy: Definitive cessation of the business activity and the justification of dismissing an employee during the maternity period 30.1.2024
Transfer Pricing: Local and Global News 22.1.2024
Italy: Shorter Deadline for Transfer Pricing Documentation 11.1.2024
Italy: Limitations the applicability of the preferential tax regime for so-called “impatriated” workers 4.1.2024
International taxation: the Italian reform resulting in the light of the approval of the implementing decrees 2.1.2024
The new Italian fiscal calendar from the year 2024 18.12.2023
Reshoring in Italy: 50 per cent tax reduction 18.12.2023
How to identify the tax residence of natural persons? 12.12.2023
Facts on agrivoltaics in Italy – Overview of a regulation in a flux 30.11.2023
Minimum wage: the Italian Supreme Curt States that it may be necessary to go beyond the collective bargaining agreement of reference 16.11.2023
The new Italian accounting principle OIC34 on revenues: how to get ready 15.11.2023
Climate Change Risk Management: what is it about and why it must be an urgent priority for companies 15.11.2023
Determination of cadastral income of the wind farms: the Italian Tax Authority complies with the Supreme Court 13.11.2023
New Size Criteria for European Companies: Impacts on the employment of the CSRD 9.11.2023
Italy: Can fees for the distribution of software to non-residents be qualified as royalties? 27.10.2023
What companies shall be aware of when they post their employees to Italy 25.10.2023
Use of big data and artificial intelligence to tackle VAT evasion in Italy 16.10.2023
Supply chain due diligence in Italy: legislation under construction 12.10.2023
DSA obligations are now binding for very large online platforms and search engines 10.10.2023
Anti-Money Laundering: The register of the beneficial owners in Italy is operational 10.10.2023
Italy: The Franchise Agreement – definitions and peculiarities 5.10.2023
Tax residence: the connection between italian and conventional regulations 4.10.2023
Italy: Permanent establishment – the relevance of the activities performed for VAT purposes to be assessed on a case-by-case approach 2.10.2023
Tax treatment of work mobility and remote working: further in-depth insight from the Italian tax authorities 28.9.2023
The Italian Class Actions and recent European regulatory developments 4.9.2023
Successfully investing in Italy 3.7.2023
New reliefs for approval procedures for wind and PV power in Italy 22.6.2023
Rödl & Partner advises VERIANOS SE on its acquisition of a real estate asset in Milan 19.6.2023 Completed deals
Due Diligence in Supply Chains: The Italian perspective 8.5.2023
Italy – National Regulations in Employment Law 14.4.2023
Italian Whistleblowing Decree published in the Official Journal 14.4.2023
Tax Delegated Law 2023: Proposals for an extensive revision of the VAT system in Italy 3.4.2023
The amnesty of formal violations 15.3.2023
Tax treatment of crypto-assets: novelties introduced by the 2023 Budget Law 15.3.2023
Budget Law 2023: regulation of crypto-assets 15.3.2023
Budget Law 2023: introduction of special repentance 15.3.2023
Italy: Still delays in the implementation of the Register of Beneficial Owners 10.2.2023
Italy: 40 per cent VAT deduction for cars until 2025 4.1.2023
Transparency Directive: new obligations and deadlines for employers in Italy 2.8.2022
Civil proceedings in Italy and validity of service by certified electronic mail (“PEC”) 13.6.2022
Anti-money laundering: UBO Register launched in Italy 2.6.2022
Structure of the compensation mechanism for extraprofits arising from renewable energy plants law no. 25 of conversion of “Sostegni Decree” 2.6.2022
Italy: New rules on consumer protection 4.4.2022
Value Added Tax (VAT) Guidelines: Italy 23.3.2022
Mobile-Working and the End of the State of Emergency in Italy: Written Agreement Requirement as of 1 April 2022 8.3.2022
Special aspects of negotiating with German medium-sized businesses for investors from Italy 22.2.2022
Cuts in support for renewable energy- an earthquake called Sostegno-ter 17.2.2022
Innovative ACE: summary of the rules, application and open issues 29.11.2021
Non-repayable grant for large enterprises: applications until 13 December 2021 29.11.2021
Date extended for the appointment of the control body and the statutory auditor for Srls 29.11.2021
Super Ace 2021: new features and how to use them 29.11.2021
Premium for investment in capital goods 29.11.2021
Rödl & Partner Italy in partnership with Consulnet Italia received the Sustainability Award 24.11.2021 Release
Electronic invoicing: mandatory innovations from 2022 24.11.2021
E-invoicing with San Marino 24.11.2021
Italy: Approval and EIA process for RE power plants simplified 17.11.2021
News from the Italian Renewable Energy Market: FER 1's follow-on decree announced 3.11.2021
Italy: As of 2022, contractual documents will have to be adapted for the E-commerce market 19.10.2021
How cyber security will change with NIS 2 18.10.2021
Green Pass Obligation in Italian workplaces 23.9.2021
Power Purchase Agreements – The Italian Market 2021 20.8.2021
Cookies in Italy: New guidelines to protect users 3.8.2021
Extra-EU data transfers: the new standard contractual clauses 21.6.2021
Rödl & Partner Italy advises Jonix on its listing on the Italian stock exchange AIM 28.5.2021 Release
Energy Community and Collective Self-Consumption – New Renewable Energy Business Opportunities in Italy 20.5.2021
The Italian legal system 4.5.2021
Italy: Is the on-called period part of the working time? 19.4.2021
Salary integrations and labour law measures relating to Covid-19 in the “Sostegni Decree” and Law Decree no. 30/2021 24.3.2021
Legislative news in the Labor field in Italy introduced with the 2021 Budget Law 14.1.2021
Courts of Milan and Mantua confirm: The provincial surcharge on taxes on electricity are undue and must be reimbursed 28.12.2020
The Decreto Semplificazioni: Many amendments for the Green Economy 4.12.2020
Italy: Update of the regulations for transfer pricing documentation 2020 3.12.2020
Decree “Ristori-bis“: The additional subsidies introduced to support businesses and the economy in Italy 18.11.2020
Depreciation in Italy: deferral possible for the year 2020 5.11.2020
Travelling limitation in Italy accordingly with the new Prime Minister’s Decree enacted on 24 October 2020 3.11.2020
Italy: "Ristori" Decree – New relief measures to face the health emergency by Covid-19 2.11.2020
Rödl & Partner for the Italian chapter of the new International Comparative Legal Guides Franchise 2021 22.10.2020
Italy: New technical specifications for e-invoicing mandatory from 2021 9.10.2020
Italy: Fulfilment of half-yearly report in capital companies also during Covid 30.9.2020
The transnational posting of workers in Italy: published in the Official Gazette the Decree transposing the EU Directive 2018/957 29.9.2020
Italy: Regional elections and constitutional referendum 28.9.2020
Health emergency related to the Covid-19 – What tools are available to the employer? 24.6.2020
Italy and corona: Information about the new measures introduced by the decree-law no. 34 of 19 May 29.5.2020
Covid-19: New deadlines for tax audits in Italy 26.5.2020
Italy: The access to credit is subject to a trade union agreement on employment levels 21.4.2020

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