The so-called 2018 “Youth Bonus” consists in an INPS contribution relief equal to 50% of the employer’s contributions, up to 3000 euros per annum for 36 months. It can be requested by hiring, from 1 January 2018, young people up to 30 years of age, with a permanent employment contract to increasing protections. Apprenticeships and domestic work contracts are excluded from the benefit, as expressly provided for by the law.
As from 5th February in all the Chambers of Commerce new application forms have become necessary for the registration of any kind of industrial property title and/or related requests.
The growth of IPOs at Milan Stock Exchange on 2017 is mainly driven by the small and medium
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.
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.
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.
The Court of Justice on selective distribution recognized the validity of the prohibition to sell through online marketplaces.
Puglia Administrative Court has sentenced Local Health Authority (ASL) for serious negligent behavior and has ruled the monetary
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.
