Latest News

PV modules are “normal landscape aspect”

Administrative Courts provide increasing confirmation about the recent opinion that considers the photovoltaic modules an architectural component compliant with the landscape’s protection necessity, because of the construction style evolution, fully consented by the collectivity. In this respect, by judgment No. 496/2018, Milan Administrative Court has recently ruled that these new technologies are fully inserted in the landscape, innovating it and not being perceived as a negative visual factor. As a result, the competent Authorities will have to ground their possible denials in a specific and detailed way, taking into consideration the important consequence of the proof reversal.

12 March 2018

Online contracts: choice of jurisdiction clause valid if accessible through a link.

The jurisdiction clause in an online contract can be extended and is effective if it is an integral part of the general terms and conditions which are mentioned, in the purchase order, by means of a link necessary to access to them.
This is what has been stated by the Italian Court of Cassation with its order no. 21622 dated 19 September 2017.

1 March 2018

Budget Law 2018: news regarding the stamp duty.

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.

23 February 2018

2018 Budget Law: dissociation of goodwill, trademarks and other intangible assets.

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.

21 February 2018

Budget Law 2018: tax credits for the listing of SMEs.

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).

20 February 2018

2018 Budget Law: Determining the Reduced Working Hours – Interest payable – Exclusion of the dividends collected by foreign subsidiaries.

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.

19 February 2018

A luxury product supplier can prohibit its authorized distributors from selling on a third-party Internet platform like Amazon.

The Court of Justice on selective distribution recognized the validity of the prohibition to sell through online marketplaces.

16 February 2018

Tonucci wins against the Local Health Authority of Bari at the Administrative Court.

Puglia Administrative Court has sentenced Local Health Authority (ASL) for serious negligent behavior and has ruled the monetary

16 February 2018

Whatsapp chats are considered documentary evidence liable to seizure.

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.

14 February 2018

L’irriducibilità della retribuzione non si estende ai compensi erogati per particolari modalità di svolgimento della prestazione lavorativa.

La Corte di Cassazione ha precisato che la garanzia dell’irriducibilità della retribuzione si estende alla sola retribuzione compensativa

13 February 2018

The principle that a salary cannot be reduced is no longer applicable if specific working conditions differ.

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.

13 February 2018

Requisito dimensionale: è onere datoriale provare l’autonomia dell’unità produttiva.

La Corte di Cassazione ha chiarito che, ai fini del requisito dimensionale previsto dall’art. 18 dello Statuto dei

12 February 2018