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A recent law (legislative decree 14/2019) modified art. 2477 cc. In consequene of this change there an expansion of the range of limited liability companies (s.r.l.) required to appoint the so called “board of statutory auditors” (collegio sindacale) or, alternatively the “independent auditors” (revisori contabili). It is worth noticing that commercial law provides for compulsory […]

Following the date established for the adoption of Directive 2017/1371 (the so-called “PIF Directive”), the Official Gazette of 18 October published Law n. 117 of 4/10/2019 denominated “Delegation to the Government for the adoption of the European Directive and implementation of other laws of the European Union”. Within the various areas of action of the […]

Italian Supreme Court issues a decision dealing with 1)  abuse of the Parent-Subsidiary Directive and 2) subject-to-tax requirement Italian Supreme Court (Cour of Cassation) issued decision no. 25490/2019, dealing with the application of Directive 90/435/EEC (taxation of dividends distributed by an Italian subsidiary to its EU parent and in this case the recipient is a […]