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Italian Supreme Court (Corte di Cassazione) rendered three decisions (29635-30140-30347) in 2019 concerning Italy / Germany Tax Treaty. In all these decisions Supreme Court stated that Tax Treaty provisions have to prevail on domestic provisions (which provides a 95% exemption for dividends instead of the full exemption provided in the Tax Treaty currently in force). […]

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 […]