With Decision no. 5475 of 22 February 2023, the Supreme Court of Cassazione has dealt again with the issue of joined liability as well as the power of the Judge to proceed with gradation of the respective shares of liability. Furthermore, the Supreme Court also addressed the issue of the dies a quo from which […]
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Mar
Mar
La Cassazione con Ordinanza n. 5475 del 22 febbraio 2023 è tornata sul tema della responsabilità solidale nonché sull’obbligo in capo al Giudice di procedere alla gradazione delle rispettive quote di responsabilità. La Suprema Corte ha inoltre affrontato la questione del dies a quo a partire dal quale inizia a decorrere il termine per il medico […]
31
Mar
Mar
L’EIOPA ha avviato una consultazione – ai sensi del Direttiva sulla distribuzione assicurativa (IDD) – sulla bozza di modifica delle norme tecniche di regolamentazione (RTS) di adeguamento degli importi di base per la copertura assicurativa della responsabilità civile professionale (PII) e per la capacità finanziaria degli intermediari assicurativi. L’IDD stabilisce che le modifiche agli importi […]
31
Mar
Mar
EIOPA launched a consultation – pursuant to the Insurance Distribution Directive (IDD) – on the draft of the amendment to the Regulatory Technical Standards (RTS) for the adjustment of the basic amounts for professional indemnity insurance (PII) and for the financial capacity of insurance intermediaries. Pursuant to the IDD changes to the minimum amounts of […]
The Italian Revenue Agency (Agenzia delle Entrate), in its reply no. 175 of January 31, 2023 has confirmed that in order to benefit of the non-taxable VAT status provided for by Article 8-bis, (1) (a) of the VAT decree (Presidential Decree No. 633/72), it is not sufficient that the vessel is used for navigation on […]
The Circular of the Customs and Monopolies Agency, No. 9/2023 of 14 March 2023 clarified that Article 1, paragraphs 186 to 202, Law No. 197/2022, which allows a simplified settlement of tax disputes pending before the Italian tax courts, may be applied also to customs duties and related penalties. This provision allows for sanctions to […]
The Italian Revenue Agency (Agenzia delle Entrate), in its reply no. 254 of 17/03/2023, clarified that the fees for works of ordinary maintenance carried out by Italian suppliers on yachts under temporary importation regime are not subject to VAT pursuant to Article 9, paragraph 1, no. 9 of the VAT decree (DPR n. 633/72). The […]
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Mar
Mar
Italy is fighting a legal battle over the assets of Russian oligarchs, and some of them are responding by appealing to the Lazio Regional Administrative Court. Indeed, behind the war in Ukraine there are legal disputes related to sanctions decided by the European Union against Russia and its oligarchs. In Italy, 28 of them are […]
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Mar
Mar
CONTENTS INTRODUCTION PRELIMINARY STEPS STAGE 1: IRREVOCABLE PURCHASE OFFER STAGE 2: PRELIMINARY CONTRACT STAGE 3: DEED OF SALE AND PURCHASE TAXATION CONCLUSIONS 1. INTRODUCTION Italy is widely recognised for its abundance of cultural beauty and its remarkable geographical diversity, with which comes a rich and dynamic property market. The Italy Luxury Real Estate Market […]
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Mar
Mar
With letter to the market of 1 March 2023 (“Letter”), IVASS indicated the timing and operational modalities for the communication of supervisory reporting information through Infostat. The Natural Disaster Risk and Sustainability Survey, launched with a letter to the market on 27 July 2022, has to be carried out also for the year 2023 and […]