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Employment changes as provided for by the 2018’s Budget.

The Government Budget Law for 2018 has enacted several measures to increment the employment; to this aim the Government has also used again the tax reliefs for the hiring of new personnel . Moreover there are new provision for early retirement and severance payments.

Plea bargaining effective only after tax debt off payment.

Court of Cassation ruling n. 169 dated January 8-th 2018, confirms the validity of the art. 13-bis of Dlgs. 74/2000 (as per amendments brought about by Dlgs. 158/2015), despite quite a lot of concerns raised in jurisprudence.
The above mentioned regulation gives to the guilty the possibility to plea bargain only after the mitigating circumstance of a total tax debt off payment, inclusive of all administrative sanctions and their interests, but prior to the starting of the first degree hearing or by full active repentance.

The new “for profit” amateur sport clubs.

The Italian Budget for 2018 has introduced several provisions with the purpose of encouraging the process of modernization of the amateur sports sector. Inter alia, the opportunity to establish “for profit” the amateur sport clubs is certainly one of the most relevant innovations.

New regulation on GSE’s powers in imposing sanctions – Possibility of voluntary disclosure.

The so called Benamati amendment to 2018 Financial Law – amendment approved in early December – aims at trying to make more flexible the GSE sanction system following GSE’ surveys on renewable energy plants.
The goal is to introduce a more proportional sanction system based upon the type and the rank of the violations ascertained by the GSE as well as a mechanism of voluntary disclosure to settle the consequences of possible violations thus further reducing the relevant sanctions applied by the GSE.

Insolvency of the silent partner: the annual term shall not apply.

With the Court order n. 22270 dated September 25th 2017, the Supreme Court of Cassation addressed the matter of the extension of the insolvency procedure of a limited partnership to the silent unlimited partner. The Judges confirmed that the annual term sets forth in the article 147, paragraph 2 of Regal Decree n. 267/1942 (the Italian “Bankruptcy Law”) shall not find application in such a case.