The Court of Cassation holds that company deregistration extinguishes the administrative offence under Legislative Decree No. 231/2001.
News
Real Estate Law, Tax Law
Appurtenances and the “price-value” regime: according to the Court of Cassation, distance alone is not sufficient to exclude an appurtenant link
The Court of Cassation clarifies that distance alone does not exclude an appurtenant link if a functional connection exists.
Corporate Law, Labor Law
Non-compete covenants and remote work: the Court of Milan on the limits of “remote performance” clauses
The Court of Milan declares void a non-compete clause lacking a sufficiently determined territorial scope due to remote work.
Corporate Contracts and Commercial Law, Corporate Law
Decision-making deadlock within the management body: the Notarial Council on anti-deadlock clauses
The Notarial Council analyses anti-deadlock clauses designed to prevent decision-making paralysis and protect business continuity.
Arbitration and ADR, Civil and Commercial Litigation, Corporate Contracts and Commercial Law
Termination by mutual consent through conduct: the Court of Cassation confirms the need for an unequivocal intention of the parties
The Court of Cassation confirms that tacit termination by mutual consent requires conduct incompatible with the contract.
Labor Law, Tax Law
Impatriate regime and “Employer of Record”: the Tax Authorities broaden the requirement of residence abroad
Ruling reply No. 54/2026 extends the residence-abroad requirement based on continuity within the corporate group.
Intellectual Property, International Contracts
Consumer withdrawal in car leasing and car financing agreements: the CJEU clarifies the limits
The CJEU clarifies the right of withdrawal in car financing agreements, limiting it where pre-contractual information is correct.
Corporate Law
Legality rating 2026: towards an integrated compliance model between business selection and access to public benefits
The 2026 regulation transforms the legality rating into an indicator of corporate reliability for access to public benefits.
Labor Law
Disciplinary proceedings in public employment: the Court of Cassation excludes any “cure” in the absence of formal notice of the charges
The Court of Cassation clarifies that the failure to formally notify charges in public employment is an incurable defect.
Extraordinary Corporate Transactions, Tax Law
MLBO and deductibility of VAT on transaction costs: the position of the Italian Revenue Agency
Resolution No. 7/2026 clarifies that the SPV in an MLBO may deduct VAT on transaction costs as preparatory expenses.
Corporate Law, Tax Law
Optional tax risk control regime: the new “simplified” Tax Control Framework is now operational
Measure No. 42022/2026 regulates the simplified Tax Control Framework, encouraging compliance and governance.
Civil Litigation, Corporate Law
Liability of statutory auditors and limits on damages: the Court of Cassation excludes the retroactive application of the reform of Article 2407 of the Italian Civil Code
The Court of Cassation excludes retroactive application of the damages cap under Article 2407 of the Italian Civil Code.
Intellectual Property, Tax Law
Music rights and management mandates: tax aspects in ruling reply No. 13/2026
The Revenue Agency clarifies the tax regime for fees under copyright management mandates versus rights assignments.
Corporate Law, Tax Law
Purchase of treasury shares and abuse of law: excluded where valid non-tax reasons exist
The Tax Court of Emilia-Romagna excludes abuse of law where the transaction is supported by valid non-tax reasons.
Corporate Law
Corporate governance and directors’ information duties
Legislative Decree No. 208/2025 strengthens governance by increasing directors’ information duties and liability risks.
Intellectual Property
Outputs generated by artificial intelligence systems: ownership and liability under the current legal framework
The absence of human creativity in AI outputs creates uncertainty regarding ownership and liability for IP infringements.
Tax Law
Analytical-inductive tax assessment and mark-up percentages: limits to the taxpayer’s burden of proof
The Court of Cassation clarifies the limits of the taxpayer’s burden of proof against mark-up percentages applied by the Tax Authorities.
Civil Litigation, Inheritance Law
Reduction action, registrations and protection of third-party purchasers: the amendments introduced by Law No. 182 of 2 December 2025
Law No. 182/2025 strengthens legal certainty by limiting the enforceability of reduction actions against third parties.