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Countries across Europe are experiencing significant heat waves this summer. With the high temperatures set to continue, the hot weather is creating high risk conditions for the health and safety of workers. In Italy, the...more
Italy has approved a new law regulating the participation of workers in company life. It marks a step towards more inclusive business models where the contribution of workers becomes an integral part of corporate strategy. We...more
On June 25, 2025, Law No. 89/2025 (the “Italian Space Law”) came into force, marking a pivotal development in Italy’s approach to space activities to promote investments in the space economy. For the first time, Italy will...more
The potential criminalization of activities associated with ransomware cyber attacks, including ransom payments by victims, has long been an unresolved issue. This concern has now led Italy to introduce a ground breaking...more
Starting from January 2025, staff secondments are subject to VAT even where limited to the mere reimbursement of costs, provided that the relevant payment received qualifies as consideration for a supply of services. This...more
The imminent publication in the Official Gazette of the reform of Article 2407 of the Italian Civil Code heralds the making of significant changes to the civil liability of statutory auditors. The law, approved on March 12,...more
On 18 February 2025, the Italian Revenue Agency issued Ruling n. 38/2025 (the "Ruling"), commenting the enactment of the Decree-Law No. 131 of 16 September 2024 ("Decreto salva infrazioni" – converted into Law No. 166 of 14...more
On January 12, 2025, Law No. 203 of December 12, 2024 (the Law) enters into force, which aims to streamline and expedite several legislative and procedural requirements, with a particular focus on increasing flexibility...more
On 26 September 2024, Italy introduced a landmark piece of legislation aimed at enhancing workplace safety, specifically focusing on the protection of workers from substances that are toxic to reproduction....more
A recent Italian Supreme Court decision has affirmed the criminal liability of an entire Board of Directors, even when powers have been delegated, in a case of manslaughter resulting from safety regulation violations. In the...more
On March 27, 2024, the Italian legislature enacted reforms to attract new investors to the Italian capital markets and improve corporate governance following guidelines issued by former Prime Minister Mario Draghi’s...more
The legislation aims to enhance the competitiveness of the Italian capital markets by introducing various reforms regarding the listing process and corporate governance. Listings on Euronext Milan are supported by Bill n....more
The Italian government recently approved a draft 2024 budget law which provides for the extension of the domestic participation exemption regime on disposal of shareholdings (PEX) to those non-resident corporations that: (i)...more
On October 16, 2023, the Council of Ministers approved, in preliminary examination, the draft of a legislative decree implementing the tax reform on international taxation. The draft decree must now acquire the opinions of...more
On October 16, 2023, the Council of Ministers approved, in preliminary examination, the first two drafts of legislative decrees implementing the new “Italian Tax Reform” (Law No. 111/2023). One of these legislative...more
At its meeting on October 16, the Council of Ministers approved, in preliminary consideration, the first two draft legislative decrees implementing the Reform Proxy Law (Law No. 111/2023): – the first legislative decree...more
Now in its seventh year of annual publication, White & Case's Foreign Direct Investment Reviews provides a comprehensive look into rapidly evolving foreign direct investment (FDI) laws and regulations in approximately 40...more
È stata finalmente pubblicata in Gazzetta Ufficiale (G.U. n. 68 del 22 marzo 2022) la Legge 9 marzo 2022, n. 22 avente ad oggetto “Disposizioni in materia di reati contro il patrimonio culturale”, entrata in vigore in data 23...more
COVID-19: Green Pass Mandatory in Workplaces - New Legislation Enacted - Effective October 15, 2021, Law Decree No. 127/2021 established that – until December 31, 2021 – a “Green Pass” will be required in order to access...more
È stato recentemente pubblicato in Gazzetta Ufficiale – Serie Generale n. 252 del 21 ottobre 2021 – il testo del Decreto Legge 21 ottobre 2021, n. 146 recante «Misure urgenti in materia economica e fiscale, a tutela del...more
On 19 May 2021, the new Italian class action bill has finally entered into force. The new legislation has been designed to facilitate and incentivize the use of class actions, so that a significant increase in collective...more
On 11 June 2021, the German Federal Parliament approved the draft bill on corporate due diligence in supply chains (Supply Chain Due Diligence Act), which was approved by the German Federal Council without any changes on 25...more
Among the legislative measures approved by the Italian Government to support the financial indebtedness of corporates in the face of COVID19, ... the State guarantee made available through SACE S.p.A. ("SACE") is mainly...more
With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into force, being effective as of 1...more
In data 20 novembre 2019 è stata pubblicata in G.U. la Legge 18 novembre 2019, n. 133 (la “Legge Cybersecurity”), con cui è stato convertito in legge, con modifiche, il Decreto Legge 21 settembre 2019, n. 105 (il “Decreto...more