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Italian Tax Bonus Decree: what's new on the Superbonus scheme

Through the conversion of Law Decree No. 39/2024 into Law No. 67 of 23 May 2024 (the "Tax Bonus Decree"), the Parliament has now approved a number of restrictions substantially limiting the benefits of the so-called...more

CONSOB Resolution 22833 for notifications of corporate and STS securitisations

CONSOB (with Resolution No. 22833 of 9 October 2023, attached hereto) has adopted the implementing provisions, in accordance with paragraph 9 of Article 4-septies.2 of the Financial Laws Consolidated Act (i.e. Italian...more

Doing business in Italy 2023

This booklet has been written specifically for business individuals and whilst it may be of interest to their local advisers, such as lawyers or accountants, the information is intended for a wider audience. We cover topics...more

Implementing rules for Superbonus 110% have finally been issued

All implementing measures necessary to benefit from the Superbonus 110%, enacted by the so-called Relaunch Decree, have finally been set out by the Ministry of Economic Development and by the Italian Tax Authorities....more

Assignment of Healthcare Receivables to Italian SPVs – Need of Acceptance by the Debtor

The Italian Parliament has converted into Law the Italian Law Decree No. 34 of 19 May 2020 (the "Rilancio Decree"). The law of conversion of the Rilancio Decree was published on the Italian Official Gazette of 18 July 2020...more

Cura Italia Decree home mortgage loans moratorium – MEF implementing measures

On 25 March 2020 the Italian Ministry of Economy and Finance issued a decree implementing the home mortgage loans moratorium provided by the Cura Italia Decree....more

The Cura Italia Decree and other measures enacted to cope with the COVID-19 outbreak in Italy

As a result of the health emergency caused by the widespread outbreak of the virus COVID-19, several measures have been adopted throughout the EU aimed at limiting the occurrence of significant disruptions to the financial...more

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