New mandatory fee for corporations with revenues over €50million to finance the Italian Antitrust Authority (AGCM) *

Italy - September 18 2012
The Italian Government has recently amended the Law no. 287 of October 10, 1990 (specifically, section 10, paragraph 7-ter and quarter) in relation to the modalities to fund the Italian Antitrust Authority (the “Authority”) by requiring Italian corporations (S.p.A.) and limited liability companies (S.r.l.), with annual revenues greater than 50 million Euro, to pay a mandatory fee.

Co-authors: Barbara Corsetti.

---

Permanent establishment: to be or not to be, that is the question *

Italy - April 11 2012
A leading low-cost airline has recently been sanctioned by labour inspectors from the local labour office Direzione provinciale del lavoro (DPL), which reportedly imposed an administrative fine for failure to pay social security contributions in Italy.

Co-authors: Lucia Ceccarelli.

---

Avoiding conflicts between due diligence and privacy *

Italy - May 25 2011
The impact of data protection law on due diligence is an increasingly important aspect of M&A transactions.

Co-authors: Manuela Cavallo.

---

Leveraged buyouts and tax abuse: Supreme Court changes course *

Italy - February 23 2011
On January 21 2011 the Supreme Court released a judgment incorporating significant views on tax abuse in cross-border corporate restructurings.

Co-authors: Antonello Lupo.

---

Making the most of share and quota leasing *

Italy - April 28 2010
The Bank of Italy, the tax authorities and corporate law experts agree that financial leasing operations may involve shares in joint stock companies, quotas in limited liability companies and other equity instruments issued by corporate entities.

Co-authors: Antonello Lupo.

---