The Budget Law for this year has amended the rule on how the tax business registration duty applies: its interpretation must be based on the elements included in the deed, without taking into account other external variables.
The Budget Law for this year has amended tax regulations that allow the recognition (i.e. realignment) of the highest values resulting from extraordinary transactions, attributed to goodwill, trademarks and other intangible assets registered in the balance sheet.
The Budget Law for this year has introduced tax credits in favour of the SMEs regarding consultancy fees sustained for the admission to Stock Exchanges or European multilateral trading systems (equaling up to 50% of the total costs endured by 31 December 2020 and up to a maximum of 500,000 euros).
The rules for the deduction of interest payable for Corporate Income Tax have been amended by this year’s Budget Law: as a consequence Industrial holdings that control foreign subsidiaries will pay less duties.
By decision no. 1822 of 16.01.2018, Italian High Court stated that the chat via instant message app Whatsapp may be seizured through the same method provided for the acquistion of documentary evidence. Closer analysis by Tonucci & Partners experts herein below.
The Labour Section of the Court of Cassation has provided indications on the application for “guaranteeing a minimum level of salary” that cannot be extended to those wages that have been paid for specific working conditions. Futhermore the Court clarified that once the conditions for which that part of the wage had been granted cease to exist, the employer was no longer compelled to pay for it.
With regard to dimensional requirements, ex art. 18, and by pointing out that the employer is in charge of the responsibility to provide the proof, Court of Cassation has emphasized that not only numeric analysis but also autonomy of the production unit is subject to examination.
On this point, the Court has also specified that the employer’s proof must be specific, needing the autonomy to be clear both in organizational and administrative terms.
Coca-Cola can lawfully oppose to the registration, within the EU, of the “Master” brand, which uses the same font of CocaCola to market its products. It does not matter if at the time of the request the aforementioned trademark is used, in a similar form to the famous “Coca-Cola” brand, outside EU countries.
This is what the European Union Court ruled with its sentence issued on 7 December 2017 for the Case T-16/16.