03/06/2022
Riportiamo di seguito un articolo di Eugenio Romita di commento all’interpello n. 225/2022 dell’Agenzia delle Entrate in materia di carried interest. Read More:
30/03/2022
With a ruling dated 22 February 2022 (text), the Court of Bari qualified as “anti-union” the conduct of the transferor and the transferee who – during the communication pursuant to Article 47 Law no. […]
02/11/2021
With a ruling dated 20 July 2021 (text), the Tribunal of Como upheld the appeal filed by an executive (assisted by the Firm, with Lawyer Giuseppe Matarazzo) to whom the […]
20/10/2021
With ruling no. 27934 of 13 October 2021 (text), the Supreme Court recognized the right of the employer to waive the notice period of the resigning employee, thus without paying […]
16/04/2021
With ruling no. 4029 of 29 March 2021 (text), the Tribunal of Trani has confirmed the invalidity of a settlement agreement in front of the labor union due to the […]
17/02/2021
With ruling n. 4633, 3rd December 2020 (see here the full text in Italian), the Tribunal of Milan has recognized the right of a dismissed employee to receive the “NASpI […]
22/01/2021
Italian Budget Law 2021 (law no. 178/2020, article 1, paragraphs 631-633) put an end to a discrimination regarding European Union UCIs (“EU UCIs”) taxation on dividends and capital gains deriving […]
30/09/2020
Con la risposta ad interpello 24 settembre 2020 n. 407 (testo), l’Agenzia delle Entrate si pronuncia sulla qualificazione fiscale di uno schema – definito di carried interest – per i […]
04/05/2020
HOT LABOR TOPICS – An unlawful transfer of undertaking might “duplicate” the employment relationship
With ruling n. 8162, 24th April 2020 (see here the full text in Italian), the Supreme Court stated that a transfer of undertaking lacking the requirements pursuant to art. 2112 […]
18/03/2020
With the “Cura Italia” decree law of 17 march 2020, n. 18 (text), the Italian Government has introduced a series of concrete measures to counter and/or deal with the consequences, […]
20/02/2020
Riportiamo di seguito la prima pagina dell’articolo di Eugenio Romita e Giorgio Vaselli sull’abuso del diritto tributario nel family buy out, pubblicato sul Bollettino Tributario n. 3/2020. Approfondisci:
30/01/2020
Riportiamo di seguito un articolo di Eugenio Romita sulla prima sentenza tributaria italiana in materia di direct lending intra-UE. Approfondisci:
30/01/2020
Il primo giudice di merito in Italia ad occuparsi della spettanza dell’esenzione da ritenuta alla fonte in un finanziamento intra-UE indiretto da parte di un fondo ad una società italiana […]
21/01/2020
With ruling n. 808, 16th January 2020 (see here the full text in Italian), the Supreme Court has stated that a dismissal for objective reasons can’t be based on the grounds as already […]
06/11/2019
With ruling n. 22802, 12th September 2019 (see here the full text in Italian), the Supreme Court stated that a director’s tacit waiver of his salary can also be deduced from […]
11/10/2019
With ruling n. 24100, 26th September 2019 (see here the full text in Italian) the Supreme Court highlighted the fixed-term nature of project-working (“contratto di collaborazione a progetto”), thus applying – in […]