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03 October 2018

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Tax, Shareholder Loans and all other Capitalization Forms, Order no. 19613 of 24 – 26/07/2018, Fifth section of the Supreme Court of Cassation

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Art. 38, paragraphs 4 and 5, of the Italian Ministerial Decree n. 600 of 1973 Assessment of the tax base - Inductive or summary assessment - Expenses for capital increases - Definition - In this case. The Sec. T., with regard to the summary determination of the taxpayer's total income, stated that, pursuant to art. 38, paragraphs 4 and 5, of the Italian Ministerial Decree n. 600 of 1973, "expenditure for capital increases" means any disbursement made for this purpose, so that capital increases also include shareholder loans and all other forms of capitalization, to be considered expenses for which there has...

03 October 2018

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Arbitration, Appeal for invalidity of the arbitration award, Concept of “prospective overruling”, Hermetic question of the art. 829, paragraph 3, of the Italian Civil Code, interlocutory order no. 20472 dated 02-03 / 08/2018, First section Supreme Court of Cassation

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Art. 829, paragraph 3, c.p.c, art. 27 of the legislative decree n. 40 of 2006, Court of Constitution no. 13 of 2018 IMPROVEMENT FOR THE INVALIDITY OF THE ARBITRATION OF THE ARBITRATION - HISTORY OF ART. 829, COMMA 3, C.P.C., AS A NOVELLATO DALL'ART. 24 D.LGS. N. 40 OF 2006 - EXTENSION OF THE CONCEPT OF "PROSPECTIVE OVERRULING" - APPLICATION OF THE GENERAL PROVISION ON THE REIMBURSEMENT IN TERMS FOR "NON IMPUTABLE CAUSE" OF THE DECADENCE - MAXIMUM QUESTIONS OF PARTICULAR IMPORTANCE. With regard to the appeal for invalidity of the arbitration award, the Sec. 1 has ordered the transmission of the...

03 October 2018

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Contract in general, Financial Intermediation, C.d. Nullity of protection, Order n. 23927 of 02/10/2018, First section Supreme Court of Cassation

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The First Civil Section sent the documents to the First President for the possible assignment of the case to the United Sections Article 23 of Legislative Decree no. 58 of 1998, art. 2033 c.c The Sec. 1 has referred to the First President's examination, for the evaluation of the possible assignment to Sections. U, the main issue of particular importance concerning the possibility for the investor to make a selective use of the nullity of the framework contract, limiting its effects only to some of the operations carried out in execution of the declared invalid relationship. Source Supreme Court of Cassation...

17 September 2018

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Copyright, publishing contract, rights of use, intrinsic characteristics of the “second-level” type of the work, Order no. 18726 of 13-19 / 07/2018, First Supreme Court Court of Cassation

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Applicability of the art. 119, paragraph 4, of the l. n. 633 of 1941 The Sec. 1, has affirmed that to the publishing contract concerning the translation of an original work the art. 119, paragraph 4, of the l. n. 633 of 1941 which, in regulating the scope of the transfer of the rights of use due to the author, excludes that it includes, unless expressly agreed, the rights of use dependent on any processing and transformation of which the work is susceptible and whose evaluation , in this case, it can not fail to take into account the intrinsic characteristics...

17 September 2018

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Corporate, Joint-stock Company, Shareholder Agreement, Participation Loan, Circulation of shares, Order no. 17500 of 04 – 27/07/2018, First Supreme Court of Cassation

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Strengthening and increasing corporate value. The agreement between shareholders of a joint-stock company is legitimate and worthy of protection, with which, on the occasion of the participative financing of one of them, the others are obliged to relieve the new member from any negative consequences of the contribution, by assigning the latter of the right to sell (so-called), within a specified term, and to the others of the obligation to purchase the shareholding at a pre-established price - equal to the initial price, with the addition of interest on the amount due and repayment of the payments made in favor of...

17 September 2018

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Contract in general, Building, Act of transfer of real property rights, Formal or substantial nature, Concept of urban irregularity, Interlocutory order n. 20061 of 31/07/2018, Second Supreme Court of Cassation

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The Second Civil Section has referred the acts to the First President for the possible assignment of the case to the United Sections Articles 17, paragraph 1 and 40, paragraph 2, of the l. n. 47 of 1985 (and, currently, from Article 46, paragraph 1, of Italian Legislative Decree No. 380 of 2001) The Second Civil Section has referred the acts to the First President for the possible assignment of the case to the United Sections on the resolution of the issues, object of contrast, about the formal or substantial nature of the nullity of the deeds of transfer of real property...

11 July 2018

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Companies and international Transport, Carriers market shares, Noli, data 2017

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Since 1998 the Bank of Italy has conducted a survey on international transport of goods to and from Italy. The survey, which contributes to the compilation of the balance of payments services account, collects information mainly on freight rates broken down by modes of transport and cargo, as well as on the market shares of carriers distinguished by nationality. The results of the survey, based on interviews conducted among 162 major international freight operators, describe for 2017 a trend in freight rates on average for land transport (road and rail), while for maritime and air transport, and a recovery is recorded after...

29 June 2018

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Administrative, Code of public contracts, Legislative Decree 18 April 2016, n. 50, Pre-litigation Anac, Opinion Council of State, Comm. Spec., 26 June 2018, n. 1632

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The Council of State made the opinion, in part interlocutory, on the outline of Guidelines on the amendment of the regulation for the issuance of opinions of pre-litigation Anac In its report of May 2, 2018, the National Anti-Corruption Authority (ANAC) asked for an opinion on the draft Regulation amending the Regulation of 5 October 2016 for the issuance of pre-litigation opinions pursuant to article 211 of the legislative decree 18 April 2016 , n. 50, in consideration of the novelty character of the changes introduced to the current regulation, as well as of the significant impact that the corrective measures...

29 June 2018

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Administrative, Public Administration Contracts, Judicial Protection on the Request for Price Revision, Cons. St., sect. III, 22 June 2018, n. 3827

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The judicial request concerning the price revision of a contract must be defined, on the procedural level, according to a biphasic type of investigation, aimed first at ascertaining the conditions for the recognition of the revisory fee - an aspect for which it is permitted the appeal judgment referred to the authoritative act of the PA and to his surrogate constituted by the silent rejection; and only at a time after the verification of the quantum debeatur, according to mechanisms specific to the protection of the positions of subjective right; it follows that any provision expressed or tacit that, by...

29 June 2018

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Banking, bank contracts, maximum overdraft commission, exceeding the threshold rate, l. n. 108 of 1996, Court of Cassation, Sec. Un., Judgment n. 16303 of 20/06/2018

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The Sec. U have solved a question of maximum importance of particular importance as regards the commission of maximum overdraft, with reference to the reports made, in whole or in part, in the period prior to the entry into force of the provisions of art. 2 bis d.l. n. 185 of 2008, inserted by the l n. 2 of 2009, for the purpose of verifying the exceeding of the presumed wear threshold rate as determined according to the provisions of l. n. 108 of 1996. Source Supreme Court of Cassation...