News - Studio Legale Mazza

10 January 2026

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Enterprises, Digital Service Providers, Main Establishment

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Legislative Decree No. 138/2024 ACN Updated FAQs on the Definition of Main Establishment for Digital Service Providers and the Identification of the Notifying Party in Relationships between NIS Entities The National Cybersecurity Agency (ACN) recently updated some FAQs regarding Legislative Decree No. 138/2024 (the "NIS Decree"), which transposed EU Directive 2022/2555 (the "NIS 2") into Italian law. Specifically, the update concerns two aspects. The first aspect concerns the definition of main establishment for specific digital service providers, which determines the jurisdiction of the Member State to which these entities must be subject. Please note that Article 3 of the NIS Decree stipulates that entities...

10 January 2026

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Corporate, Shareholdings, Dividends, Art. 1148 of the Italian Civil Code, Supreme Court of Cassation, Second Civil Section, Judgment No. 34221 of 26/12/2025

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Action for the Claim of Shareholdings - Dividends - Art. 1148 of the Italian Civil Code - Applicability - Exclusion - Reasons. Summary The Second Civil Section, ruling on an action for the claim of shareholdings, excluded the applicability of Art. 1148 of the Italian Civil Code to the related dividends, stating the following principle of law: "Dividends are not the result of the use of the res, but represent the result of an economic activity of production and exchange of goods and services and are earned to the extent that profits are obtained in the exercise of the business activity, which the...

05 December 2025

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Public contracts, Supply contracts, Public tender procedures, Lazio Regional Administrative Court, section 1 quater, judgment no. 18623 of October 25, 2025

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Public tender procedures: on the interest in appealing and the identification of the opposing party and the determination of the value of the contract Administrative justice – Interest in bringing proceedings – Public contracts and obligations of the public administration – Supply contracts – Participation of only two companies – Appeal against exclusion before the award – Opposing party – None The nature and level of protection of the interest in competing for the award – which is and remains instrumental and not final – does not change based on the number of participants in the procedure because, in any case, the...

05 December 2025

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Italian Industry, Eighth-Largest Manufacturing in the World; Second-Largest in Europe.

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Industry 2025 Report: How Competitive is Italian Manufacturing? The Confindustria Research Center's snapshot of Italy's new industrial geography Italian manufacturing has always been the flagship of the national economy and continues to be one of the essential pillars of the country's growth. The Industry 2025 Report, developed by the Confindustria Research Center, stems from the need to provide a comprehensive, up-to-date, and comparable overview of the transformations that have affected industry over the last decade, in a context marked by economic, health, and geopolitical shocks. At the heart of the analysis is the crucial issue of competitiveness: the Report examines in depth the strengths...

15 November 2025

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EU, Export Control, Update of the Dual-Use Control List

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With Commission Delegated Regulation No. 2025/2003 of 8 September 2025, published in the Official Journal of the European Union on 14 November 2025, the list of dual-use items and technologies (EU Dual-Use Control List) falling within the scope of the Union regime for the control of exports, brokering, technical assistance, transit, and transfer of dual-use items, established by Regulation (EU) No. 2021/821 of the European Parliament and of the Council of 20 May 2021 (the so-called Dual-Use Regulation), was updated annually. The European Commission has updated the list of dual-use goods as delegated by Article 11 of Regulation (EU) No. 2021/821...

15 November 2025

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Italian Industry, Export, Brand Italy, 2025 Report

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Quality Made in Italy: a € 170 Billion Lever Quality Italian exports, defined as "Beautiful and Well Made" (BBF), exceed € 170 billion and remain a strategic lever for the country's growth, according to the 13th report by the Confindustria Research Center. The study, presented at São Paulo Fashion Week and conducted in collaboration with SACE and with the support of ANFAO, Confindustria Accessori Moda, Confindustria Moda, Confindustria Nautica, Federalimentare, and FederlegnoArredo, highlights an additional € 27.6 billion in export potential and defines Latin America as the new trade frontier, driven by the EU-Mercosur agreement and an average annual growth of...

20 October 2025

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Contracts, Leased Land, Construction Works, Taxes, Supreme Court of Cassation, Fifth Civil Section, Interlocutory Ordinace No. 26166 of September 25, 2025

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Leased Land - Construction by the Lessee of Unauthorized Works Without the Owner's Consent - Subsequent Activation by the Owner to Restore the Status Quo Ante - Property Tax (ICI) - Owner's Subjection - Question of Constitutional Legitimacy. Outcome in Brief The Tax Section raised a question of constitutional legitimacy, with reference to Articles 3, paragraph 1, 42, paragraph 2, and 53, paragraph 1, of the Constitution, and Article 1, paragraph 2, of Legislative Decree No. 504 of 1992, insofar as it does not exclude the liability to ICI of the owner (or holder of other real rights of enjoyment) of land...

20 October 2025

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Administrative, AGCM, Unfair Commercial Practices, Assessment Discretion, State Council, Section VI, Ruling No. 6631 of July 25, 2025

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Legislative Decree No. 206 of September 6, 2005, Consumer Code On the AGCM's discretion in assessing the suitability of commitments undertaken by a company to cease unfair conduct Independent authorities – Italian Competition Authority – Unfair Commercial Practices – Commitments undertaken by the company – Assessment of suitability – Discretion Pursuant to Article 27, paragraph 7, of Legislative Decree No. 206 of 2005, the Competition and Market Authority enjoys broad discretion in accepting or rejecting offers of commitment to cease unfair conduct by entities that are the subject of infringement proceedings. This discretion is expressed in two ways: i) both in determining whether the...

15 September 2025

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Financial, Italians’ Investments More Diversified, ABI

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Need to Build a Savings and Investments Union in Europe ABI's new analysis of household wealth highlights a further strength of Italian households: greater financial diversification, with a more diverse composition than the eurozone average. The financial market component (listed shares, mutual funds, debt securities, insurance, and pension funds) represents 21.3% of Italian households' total wealth, compared to the eurozone average of 19.4% (Germany 21.2%, France 18.0%, Spain 11.2%). This is primarily due to the greater prevalence of mutual funds, which account for 6.9% in Italy versus 4.6% in the eurozone (Germany 5.8%, France 2.4%, Spain 5.4%). Another distinctive feature of Italian savings...

15 September 2025

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Financial, Financial Markets, Artificial Intelligence, Algorithm, Opportunities, Limits, and Risks, Consob

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Artificial Intelligence and Financial Market Supervision Welcome the algorithm, but as a "digital assistant" at the service of human assessment Opportunities, Limits, and Risks in a New Consob FinTech Notebook Artificial intelligence can provide a positive boost to financial market supervision, ensuring greater speed and efficiency in analysis. The use of AI systems, however, must remain subordinate to human assessment, ensuring full traceability and explainability of decision-making processes and results obtained, while respecting fundamental human rights, including the right to non-discrimination, defense, and access to documents. This, in a nutshell, is the conclusion reached in Consob's latest FinTech Notebook, Reflections on Artificial Intelligence and Supervisory...