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Italian Non-possessory Pledge Now Available to Italian Businesses

On 23 January 2023, the technical standards issued by the Italian Tax Authority relating to the form and the procedure to be adopted for the statutory registration of the Italian non-possessory pledge were published in the...more

2/2/2023  /  Italy , Moveable Assets , Tax Authority

The Italian Insolvency Code—A Work in Progress: Timing and News

The Italian government has postponed again the entry into force of Legislative Decree No. 14 dated 12 January 2019 (the "Insolvency Code"), taking into account the COVID-19 impact on the socio-economic scenario and the...more

Directors' Duties—An Italian Overview: Tough Decisions Amid COVID-19 Emergency Legislation

Italian COVID-19 legislation, with the aim of keeping companies alive by providing them with a short-term alternative to dissolution, provides for the suspension of (i) certain directors' obligations triggered by substantial...more

The Reform of Italian Insolvency Law: A New Preventive Restructuring Framework

Italy recently enacted a new insolvency code (the "New Insolvency Code"), which takes effect August 14, 2020. The New Insolvency Code sets up, inter alia, (i) a new preemptive restructuring framework; (ii) new rules...more

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