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The difference between “unauthorized access to a data processing or computer system” and “computer fraud”.

By recent judgment nr. 11075 dated March 13-th 2018, Court of Cassation explained that the access to a data processing system for purposes other than the authorized ones, with the aim of benefiting from the stolen data, becomes part either of the offence as provided by art. 615-ter c.c. (computer fraud) or of the one provided by art. 615 – ter c.c (unauthorized access to a data processing or computer system).

21 March 2018

A real estate purchase in bitcoin obliges professionals to apply rules to avoid money laundering.

The traceability of bitcoin and other crypto – currencies transactions is a matter of fact. However, the data processing access systems do, without exception, not work on an identification principle but on a mere information and computer credentials check and this does exactly imply the discrepancy with the money loundering regulations: the informatics system which identifies and recognizes pin, password and other credentials is never supposed to guarantee the real identity of the one who makes a transaction.

19 March 2018

Il Bonus assunzioni 2018.

A partire dal 1° gennaio il vecchio pacchetto di incentivi per l’occupazione giovanile è stato sostituito dal nuovo

16 March 2018

Employment benefits.

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.

16 March 2018

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

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
    • Tonucci & Partners