In Italia, la data del 22 gennaio 2026 ha segnato uno spartiacque per il pubblico impiego: con l’entrata in vigore della Legge n. 1/2026, la fisionomia del danno erariale è stata stravolta. Niente più “paura della firma”, ma viene introdotto un acceso dibattito sull’effettiva punibilità futura di tutti gli “sprechi pubblici”. Nuovi confini per la […]
30
Apr
Apr
In Italy, 22 January 2026 marked a turning point for the public sector. With the entry into force of Law No. 1/2026, the framework governing loss of revenue has been radically reshaped. The long-standing “fear of signing” may now be a thing of the past, but the reform has also sparked intense debate over whether […]
30
Apr
Apr
IVASS has launched a public consultation on a draft amendment to ISVAP Regulation No. 7/2007, aimed at updating the financial statement templates for insurance and reinsurance undertakings reporting under IAS/IFRS. The proposal incorporates recent updates to IFRS 9 and IFRS 7, introduces the impact of the new IFRS 18, and mandates specific disclosures regarding crypto-assets […]
italian version
Consultazione IVASS n. 3/2026: nuove regole di bilancio IAS/IFRS per il settore assicurativo
30
Apr
Apr
IVASS ha avviato una consultazione pubblica su un progetto di modifica del Regolamento ISVAP n. 7/2007, volto ad aggiornare gli schemi di bilancio delle imprese di assicurazione e riassicurazione che applicano gli IAS/IFRS. L’intervento recepisce le recenti novità su IFRS 9 e IFRS 7, introduce gli impatti del nuovo IFRS 18 e richiede specifiche disclosure […]
italian version
Consultazione IVASS n. 04/2026: aggiornati i termini di alimentazione del registro RIGA
30
Apr
Apr
L’IVASS ha pubblicato il Documento di consultazione n. 04/2026, del 10 aprile 2026, contenente uno schema di modifica del Regolamento IVASS n. 55/2024, c.d. Regolamento RIGA, relativo alla trasmissione digitalizzata delle informazioni anagrafiche e societarie di imprese e gruppi assicurativi. La consultazione, aperta fino al 10 maggio 2026, interviene in particolare sugli articoli 9 e […]
30
Apr
Apr
IVASS has released Consultation Document No. 04/2026, dated 10 April 2026, setting out a draft amendment to IVASS Regulation No. 55/2024 (the “RIGA Regulation”) regarding the digital transmission of corporate and master data for insurance undertakings and groups. The consultation, open until 10 May 2026, specifically targets Articles 9 and 16 of Regulation No. 55/2024, […]
28
Apr
Apr
In the world of high-value maritime assets, the death of a Beneficial Owner (UBO) often triggers a legal storm that many stakeholders—captains, yacht managers, and heirs—are unprepared to weather. While European law has moved toward “legal unity” in inheritance, a fundamental disconnect remains between the courtroom and the marina. The EU Succession Regulation: A False […]
08
Apr
Apr
In business aviation, tax and customs exposure does not usually begin with a major dispute or a high-profile transaction. More often, it starts much earlier, and much more quietly, in the ordinary decisions surrounding the life of an aircraft. A change in ownership, a different operating pattern, time spent in another jurisdiction, or a shift […]
26
Mar
Mar
Summary of the Decision (Italian Tax Court of Appeal – Liguria, Judgment No. 200/2026) The Italian Tax Court of Second Instance (Liguria) upheld the taxpayer’s appeal against a first-instance decision concerning import VAT (€583,000 plus interest) assessed by the Italian Customs Authority. Background The case involved the owner of a yacht accused of breaching the […]
26
Mar
Mar
IVASS has confirmed that the DORA Register of Information must be submitted through Infostat and has set 31 March 2026 as the filing deadline for the relevant reporting activities. The deadline is restated both in the March operational notice and in the broader 2026 letter to the market. The reporting obligation applies to insurance and […]