Section 2368, par. 3 of the Civil Code, which sets the rules about the shareholders’ meeting and about the validity of the resolutions passed in joint-stock companies can not be applied by analogy to limited liability company.
This is what the Court of Milan ruled by the decision n. 11289 filed on 10th November 2017.
The implementation of the so called “Sport Package” included in the 2018 Budget Law (i.e. Decree n.. 205/17), the Minister of Sport, Mr Luca Lotti, signed the decree related to the allocation of the proceeds coming from the sale of the audiovisual rights from the Championship Football Leagues. This is judged to be an epochal turning point for the Italian football.
By judgment nr. 8880 dated October 6-th 2017, Genova Court has stated that the auditors who do not have legal auditing duties cannot be considered liable for the forgery regarding the single items of the financial statements carried out by the managers.
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).
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.
A partire dal 1° gennaio il vecchio pacchetto di incentivi per l’occupazione giovanile è stato sostituito dal nuovo
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.
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.
