Italien

Herzlich Willkommen! Auf dieser Seite finden Sie alle aktuellen juristischen Informationen, Publikationen und Veranstaltungen für Italien. Bleiben Sie stets auf dem Laufenden, indem Sie das Bookmark zu dieser Seite auf Ihr mobiles Endgerät laden oder unsere eAlerts abonnieren.

CMS ist in Italien eine führende Größe: Hier erfahren Sie mehr.

Aktuelle eAlerts

  •  
    21/06/2024
    Italy

    Italian Supreme Court Upholds OECD Transfer Pricing Rules

    The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer pricing transactions between associated companies.Firstly, the approach taken in the previous decision of the Italian Supreme Court no. 15668/2022 (available here) is confirmed with regard to the relevance of the arm’s length principle set forth by Article 9 of the OECD Model Tax Convention and included in Article 110, par. 7 of the Italian Income Tax Code.Moreover, the principle that,...
    Mehr
  •  
    21/06/2024
    EU

    ESAs propose improvements to the SFDR and suggests introducing categories and/or sustainability indicators

    BackgroundOn 18 June 2024, the three European Supervisory Authorities (EBA, EIOPA, and ESMA, collectively known as the ESAs) published an opinion (the Opinion) on the evaluation of the Sustainable Finance Disclosure Regulation (SFDR). This Opinion was initiated by the ESAs themselves and was addressed to the European Commission.Through two consumer testing exercises, the ESAs observed that the SFDR could be perceived as “complex and difficult to comprehend”. Furthermore, its practical use as a classification tool for financial products could potentially lead to greenwashing and mis-selling...
    Mehr
  •  
    21/06/2024
    Europe

    EU to create new anti-money laundering authority

    On 19 June 2024, the Regulation (EU) 2024/1620 of the European Parliament and of the Council of 31 May2024 establishing the Authority for Anti-Money Laundering and Countering the Financing of Terrorism Authority (AMLA) was published in the Official Journal. AMLA will coordinate EU efforts to combat money laundering (ML) and terrorist financing (TF), and the threats these criminal activities pose to the integrity of the EU’s economy and security. The AMLA has been established under the new European anti-money laundering (AML) and counter-financing terrorism (CFT) legislative package, and regulations...
    Mehr
  •  
    20/06/2024
    International

    Overview of the EU-Australia Memorandum of Understanding on Critical and Strategic Minerals

    The European Union (“EU”) and Australia on 28 May 2024 signed a Memorandum of Understanding (“MOU”) to forge a partnership aimed at developing a secure, stable, ethical, and sustainable supply chain for critical and strategic minerals across their respective regions. This partnership aligns with the goals of the Paris Agreement and the ambition to transition to net zero economies by 2050, as well as a key objective of Australia’s ‘Critical Minerals Strategy 2023-2030’ (published in June 2023) to create diverse, resilient and sustainable supply chains through...
    Mehr
  •  
    20/06/2024
    EU

    Update on the AML-CTF Package: publication in the Official Journal of the European Union (“OJEU”) on 19 June 2024

    The last three remaining texts of the AML-CTF Package (i.e. the AML Directive [1], the AMLA Regulation [2] and the AML Regulation [3]) have been published in the OJEU on 19 June 2024.For more background on the content of the AML-CTF Package, please refer to our eAlert dated 26 April 2024.The AML Regulation, which will be directly applicable in all EU Member States as from 10 July 2027, notably sets out new rules on:the extended scope of obliged entities subject to AML-CTF rules (such as cryptoassets’ service providers (“CASPs”), luxury goods traders and, as the case may be, professional...
    Mehr
  •  
    14/06/2024
    Europe

    EU anti-dumping investigation of Chinese decor paper imports

    On 14 June 2024, the EU opened an anti-dumping investigation concerning EU imports of decor paper originating in the People’s Republic of China, which could lead to substantial anti-dumping duties on future imports.The product under investigation for alleged dumping is decor paper with the following characteristics:weighing 30-150 g/m2; having an ash content between 5 % and 50 %;having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20 % to 200 %;having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres;having a Gurley porosity of...
    Mehr