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    The new regulation for energy-intensive industries
    Decree Law No. 131 of 29 September 2023, «Urgent measures on energy, actions to support purchasing power and to protect savings» was published in the Official Gazette (“Decree Law No. 131/2023”) and is…
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    Artificial Intelligence Act – an overview
    Introduction In April 2021, the European Commission put forward a proposal for a regulation on Artificial Intelligence (hereinafter, “Artificial Intelligence Act” or “AIA”). The AIA intends –…
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    Draft Decree Implementing Legislative Decree 199/2021 on Suitable Areas
    Introduction This document aims to provide a summary of the regulations on identification of suitable areas included in the draft decree implementing Legislative Decree 199/2021 and addresses the…
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    Ukraine crisis – Sanctions (updated as of August 7, 2023)
    This memorandum is not intended to be exhaustive and has the sole purpose of providing a preliminary overview of the sanctions imposed, and in the process of being imposed, against Russia, with a…
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    Labour Decree
    The following is the in-depth discussion by our Labor and Industrial Relations Department on the following topics: Case Law: Law no. 104/1992: the burden of care must be flexible The waiver of…
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    Labour Decree
    Decree Law No. 48 of 4 May 2023 (the so-called “Labour Decree”), containing “Urgent measures for social inclusion and access to the world of work”, published in the Official Gazette No. 103 of 4 May 2023…
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    Italian Data Protection Authority approves Code of Conduct on Telemarketing: major novelties and practical implications
    Pursuant to Article 40 of the GDPR, various trade and consumer associations drafted a Code of Conduct on Telemarketing and Telesales. The Code, approved by the Italian Data Protection Authority (“Garante”)…
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    Ukraine Crisis - Sanctions (update 7 march 2023)
    This memorandum is not intended to be exhaustive and has the sole purpose of providing a preliminary overview of the sanctions imposed, and in the process of being imposed, against Russia, with a…
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    Dismissal for exceeding the grace period and disability Case law on disability and indirect discrimination in determining the grace period
    A new case law approach is noteworthy, which sees dismissal  of workers with disabilities by reason of exceeding the grace period as a form of indirect discrimination. Such approach is based on the…
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    Summary of the key features of the non-possessory pledge
    The following table looks at the key features of the non-possessory pledge (pegno mobiliare non possessorio), a security interest introduced in Italy by Law Decree no. 59 of 3 May 2016. Its regulation has…
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    2023 Budget Law: Substitute taxation on undistributed earnings from blacklisted companies
    According to 2023 Budget Law, profit and non-distributed profit reserves accrued by foreign participated company, benefitting from a preferential tax regimes, can voluntarily be subject to a reduced…
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    The main tax changes in 2023 Budget Law on self-employed, employed and similar work
    With the recent approval of Law No. 197 of 29 December 2022 (“2023 Budget Law”), a number of important measures relating to the taxation of self-employed, employed and similar work have been introduced…
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