Expert Guides

Transfer pricing disputes: a matter of evaluation rather than evidences

The allocation of the burden of proof is one of the key issues in the context of tax litigations on transfer pricing

17/06/2020 Diego Conte, De Berti Jacchia Franchini Forlani, Italy

Italian Supreme Court on Art. 33 of Montreal Convention. Jurisdiction criteria under EC261/2004 and air carrier general terms and conditions

The Italian Supreme Court (Corte di Cassazione) has recently ruled on the jurisdiction criteria to apply in judicial claims brought by passengers against airlines, claiming damages for denied boarding, flight cancellation, delay, etc. under EC Regulation 261/2004, even in case the air carrier...

14/05/2020 Roberto Padova, Pirola Pennuto Zei & Associati, Italy Gabriele Bricchi, Pirola Pennuto Zei & Associati, Italy Lucia Secchiaroli, Pirola Pennuto Zei & Associati, Italy

Minimum Wages

Minimum wage is one of the main issues relating to employment law

20/08/2019 Emanuela Nespoli, Toffoletto De Luca Tamajo e Soci, Italy

Automation in the aviation industry and liability related aspects

As generally known, automation is the utilization of different control systems and technologies that reduces the need for human interference over the processes to complete tasks and activities

20/08/2019 Laura Pierallini, Studio Pierallini, Italy

The Patent Box and the recent development under the Italian Tax Rules

The Patent Box Decree introduced in Italy an elective tax regime that will allow companies to benefit (starting from fiscal year 2017) from a 50% exemption from corporate income tax, IRES, and local tax, IRAP, on income derived from the direct/indirect exploitation of qualifying IP

07/08/2019 Susanna Scapigliati, Morri Rossetti e Associati, Italy

Recent decisions of the Italian Antitrust Authority about the airlines passengers baggage dimension: a loophole to be cared in the applicable rules?

The dimensions of passengers hand baggage allowed on board of commercial flights is not ruled by any national, European, international laws, regulations, treaties or conventions

17/05/2019 Laura Pierallini, Studio Pierallini, Italy

Supreme Court decision on the passenger burden of the proof The recent practice of Italian Justice of Peace

The Italian Supreme Court (Corte di Cassazione) has recently ruled on the burden of the proof applicable to both Montreal Convention 1999 and to the EC Regulation 261/2004 claims for denied boarding, flight cancellation and delay

17/05/2019 Roberto Padova, Pirola Pennuto Zei & Associati, Italy Gabriele Bricchi, Pirola Pennuto Zei & Associati, Italy Andrea Salvatore Sitra, Pirola Pennuto Zei & Associati, Italy

The Italian Constitutional Court declares the invalidity of the “arithmetic rule” to quantify indemnities against unlawful dismissals

In November 2018, the Italian Constitutional Court has declared the invalidity of the statutory “arithmetic rule” which was to be adopted by the Judge when quantifying the indemnity which certain categories of employees unlawfully dismissed are entitled to

05/04/2019 Angelo Zambelli, Grimaldi Studio Legale, Italy

Biosimilars and Trademarks Issues

Pharmaceutical products are part of a heavily regulated market

20/09/2018 Robert Valenti, DLA Piper, Italy

Initial reflections on Law Decree no. 87/2018, also known as the ‘Dignity Decree’, shortly after it has come into force, and recently converted into law

The sensation one has with the announcement of each new legislative measure in matters relating to labour is that there must necessarily be winners and losers

13/09/2018 Giulietta Bergamaschi, Lexellent, Italy

Reducing the Gender Pay Gap: Mission (not) Impossible

In the last few years, gender pay gaps have become increasingly topical and several studies and statistics have been published on the issue

13/09/2018 Emanuela Nespoli, Toffoletto De Luca Tamajo e Soci, Italy

Key ruling of the EU Court of Justice on the interpretation of Regulation (EC) No. 261/2004

On 4 July 2018, the Court of Justice of the European Union (CJEU) delivered its ruling in the awaited case C-532/17 Wirth and Others v. Thomson Airways Ltd, with respect to the interpretation of the definition of “operating carrier” given by article 2(b) of Regulation (EC) No. 261/2004

13/09/2018 Laura Pierallini, Studio Pierallini, Italy

The Italian implementation of the Insurance Distribution Directive – IVASS Regulation no. 40/2018

The Regulation, which will come into force on 1 October 2018, is part of the previously started rationalization undertaken at European level with the Directive (EU) no. 2016/97 – Insurance Distribution Directive (“IDD”)

16/08/2018 Laura Opilio, CMS Adonnino Ascoli & Cavasola Scamoni, Italy Giorgio Valentini, CMS Adonnino Ascoli & Cavasola Scamoni, Italy

The alleged Italian tax residence of foreign companies

The notion of tax residence applicable to companies is set forth by article 73 of the Italian Tax Code

01/08/2018 Lorenzo Piccardi, Tremonti Romagnoli Piccardi e Associati, Italy Giulio Tombesi, Tremonti Romagnoli Piccardi e Associati, Italy

Recent case-law and tendency on Regulation (EC) No. 261/2004

By Decision No. 1584 dated 23 January 2018, the Italian Supreme Court found that in case of flight cancellation or delay at arrival the burden of proof lies with the air carrier

22/05/2018 Laura Pierallini, Studio Pierallini, Italy

Smart working: a new opportunity for work-life balance

It is time to forget work as we knew it.

31/08/2017 Emanuela Nespoli, Toffoletto De Luca Tamajo e Soci, Italy

The Extraordinary Administration of Alitalia

By Law Decree dated 2 May 2017 the Italian Minister for the Economic Development submitted Alitalia (the former Italian flag airline) to the extraordinary administration procedure pursuant to Law 39/2004

31/08/2017 Laura Pierallini, Studio Pierallini, Italy

Unfair dismissal under Italian law: a unique dual-system

A series of legislative decrees entered into force in 2015 (the so called Jobs Act), has consistently modified the employment law discipline in Italy

03/05/2017 Franco Toffoletto, Toffoletto De Luca Tamajo e Soci, Italy

Women in Law: It’s time to step up to the plate

Nowadays the number of female professionals has significantly increased in contrast with the past, particularly in the field of law

26/08/2016 Emanuela Nespoli, Toffoletto De Luca Tamajo e Soci, Italy

Diversity & Inclusion in the Workplace in Italy

Diversity has never been such a hot topic as it is now in the shadows of the great ‘migration’ debate manifested in the now historical BREXIT vote

26/08/2016 Giulietta Bergamaschi, Lexellent, Italy

Claim made clauses – The Italian debate

In the absence of a specific discipline, it has been for about 10 years that in Italy we discuss about the validity of claims made clauses

25/08/2016 David M Marino, DLA Piper, Italy

Overview of the Italian jurisdiction and recent developments

The main set of rules governing the aviation sector in Italy are provided in the Italian Navigation Code, which constitutes the essential legal framework in terms of: administrative bodies in charge; air safety and security; aircraft ownership; airworthiness and operation; air transport services;...

24/06/2016 Laura Pierallini, Studio Pierallini, Italy

The Italian Competition Authority fining policy: QUO VADIS?

Until recently, Italy was one of the jurisdictions in which antitrust violations tended to attract relatively low fines

11/02/2016 Denis Fosselard, Ashurst, Italy

Italian Transfer Pricing Environment

Base erosion and profit shifting

In recent years, transfer pricing has been very high on the agenda of both taxpayers and the tax administration in Italy, with transfer pricing audits and challenges becoming increasingly common. The OECD project on Base Erosion and Profit Shifting (BEPS) has...

30/09/2015 Gianni de Robertis, KPMG, Tax & Legal, Italy

Complaints’ handling - New rules

The Italian insurance regulator, IVASS, recently issued new rules regarding complaints handling by insurance undertakings in compliance with the recently enacted European Insurance and Occupational Pensions Authority (EIOPA) guidelines. The new rules have been introduced as amendments to IVASS...

15/06/2015 David M Marino, DLA Piper, Italy

{{article.published}} {{expert.givenName}} {{expert.familyName}}, {{expert.givenName}} {{expert.familyName}} {{expert.firm.name}}, {{expert.location.withinLocation.name}}