News - Page 22 of 39 - Studio Legale Mazza

30 May 2018

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AGCM Resolution of May 15, 2018, n. 27165, Implementing regulation regarding legality rating, Competition Authority and Market Authority

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The new regulation implementing the Legality Rating is in force (pursuant to Article 5-ter of the decree of 24 January 2012, No. 1, as amended by Article 1, paragraph 1-quinquies, of Decree-Law 24 March 2012, No. 29, converted, with amendments, from the law of 18 May 2012, No. 62) Resolution of May 15, 2018, n. 27165 (G.U. of 28 May 2018, No. 122, AGCM Bulletin of 28 May 2018, No. 20) The new regulation implementing the Legality Rating replaces the previous Regulation approved with the Authority's resolution of 13 July 2016, n. 26166 and published in the Official Gazette no. 213, 12 September...

29 May 2018

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Company Income, Leasing Fees, Pre-financing Fees and Interest Payable, Deductibility, Court of Cassation, V Section Trib., Judgment n. 8897 of 11/04/2018

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In the case of transferable leasing, the pre-financing fees and the interest payable, paid before delivery, must also be considered as belonging to the asset for which they were incurred, and therefore, as "directly attributable charges", they do not avoid the principle of competence, but must be deducted "pro rata" using the accounting technique of the deferral, for the entire duration of the contract, from the moment of delivery. Source Supreme Court of Cassation...

29 May 2018

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Company Law, Capital Company, Social Participations, Fiduciary Heading, Court of Cassation, I Civ. Sec., Order n. 3656 of 14/02/2018

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The Sec. 1 stated that in the case of fiduciary registration of shareholdings, the trustee, who laments that the definitive exit from the trustee company, following the failure to exercise the option right, depends on the falsity of the balance sheet, prepared by the directors and submitted to the shareholders' meeting for the abatement and reconstitution of the share capital, pursuant to art. 2447 of the Civil Code, is entitled to carry out the individual action of the third party pursuant to art. 2395 c.c. for the compensation of the damage directly caused to him by the injury to the...

19 May 2018

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Customs Duties, Products Manufactured under Licensed Models or Trademarks, Transaction Value, License Rights, Inclusion, Court of Cassation, V Sec. Tributary, Judgment n. 8473 of 06/04/2018

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With regard to customs duties, the value of the transaction, in the case of products manufactured on the basis of models or by means of trademarks subject to a license contract, must be added to the value of the relative rights, pursuant to art. 32 EEC Reg. Council n. 2913 of 1992, as implemented by the articles 157, 159 and 160 EEC Reg. Commission no. 2454 of 1993, if the owner of the intangible rights has control over the choice of the producer and his activity and is the recipient of the fees for these rights. Source Supreme Court of Cassation...

15 May 2018

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Administrative, Administrative procedure, Conference of services, Dissent expressed by an administration in charge of the protection of sensitive interests, Overcoming of dissent by the administrative administration, Necessary remission of the matter to the Council of Ministers, Cass. Civ., Sec. Un., Judgment n. 9338 of 16 April 2018

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The Joint Sections of the Supreme Court are ruling in order to overcome the dissent expressed in the conference of services by the administrations responsible for the protection of sensitive interests In the event of dissent expressed by an administration responsible for the protection of a sensitive interest, the list of which is the landscape, the mechanism provided for by the 3rd paragraph of art. 14-quater of the l. n. 241/90 prevents the services conference from proceeding further and makes it necessary, if the administrative authority intends to pursue the overcoming of dissent, the referral of the decision to the Council...

15 May 2018

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Administrative, Commerce, Business Plan, Nature, Council of State, Section IV, Judgment no. 2762 of 09/05/2018

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Planning nature of the Business Plan The Business Plan is an act of economic planning, aimed at conforming, even from an urban planning point of view, commercial distribution (1). (1) The Section has clarified that the nature of an economic planning act is, in fact, inferred by the Court of First Instance from the objective of the Plan to pursue the "safeguarding of the existing economic system", with the further clarification that "the new settlements must not alter the organization of the existing commercial system ", considering" the planned organization is already functional to the coherent development of the various types of...

15 May 2018

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Administrative, Contracts of the Public Administration, Purchase or Lease of Buildings, Applicable Principles, Art. 4, Legislative Decree no. 50 of 2016, Council of State, Special Commission no. 01241 of 10/05/2018

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The Council of State has issued an opinion on the regulation of contracts for the purchase or lease of properties Article. 4, legislative decree 18 April 2016, n. 50, as amended by art. 5, legislative decree 19 April 2017, n. 56, read in conjunction with the art. 17, lett. a) of the same Code of the contracts implies that with reference to the contracts "concerning the purchase or the lease, whatever the financial modalities, of land, existing buildings or other real estate or concerning rights on such assets" respected the principles of "cheapness, effectiveness, impartiality, equal treatment, transparency, proportionality, publicity, environmental...

14 May 2018

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Banking and Companies, Guarantees and Credit to Companies, Agreement on new guarantees on loans, Use of the new guarantee figures introduced by Decree Law 59/2016

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With the signing of Alleanza delle Cooperative, Casartigiani, CLAAI, Confagricoltura, Confapi, Confartigianato, Confcommercio, Confedilizia, Confesercenti and Confimi Industria, the organization of the organizations adhering to the agreement promoted by ABI and Confidustria, defined under the patronage of the Ministry of Economics and Finance, to make the guarantee system more flexible, accelerate credit recovery times and ensure better credit service to businesses. The initiative gives strength to the commitment to promote the use of the new guarantee figures introduced by Legislative Decree 59/2016: the suspensively conditioned transfer of an immovable property (so-called Patto Marciano) and the non-possessory securities pledge. In particular, for the...

12 May 2018

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Environment, Companies, Banking, Climate Change and Agenda 2030, Framework Agreement

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Cassa Depositi e Prestiti With the aim of following up the commitments foreseen by the Paris Agreement on climate change and the Agenda 2030, on 4 May 2018 the Director General for Sustainable Development, for environmental damage and for relations with the European Union and the International Bodies, Francesco La Camera and Dr. Antonella Baldino, Chief Business Officer of Cassa Depositi e Prestiti, signed a framework agreement for the establishment of a common platform called Climate & Sustainable Development Italian Platform ", with the aim to support projects and initiatives to mitigate and adapt to climate change, primarily in developing countries...

11 May 2018

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Administrative, Contracts of the Public Administration, Exclusion from the tender, irregular Durc, Cons. St., sect. V, sentence 26 April 2018 n. 2527

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Contracts of the Public Administration - Exclusion from the tender - Irregular durc - Immediate exclusion - Irregular irregularity of an auxiliary company - Article 89, paragraph 3 of Legislative Decree no. 50 of 2016 - Regularization of the auxiliary company - Limits. Compensation for damages - Contracts of the Public Administration - Damage of favorable chance loss - Quantification criterion. Pursuant to art. 89, paragraph 3, legislative decree 18 April 2016, n. 50, the principle, according to which the contracting authority that, upon verification of the possession of the declared requisites, receives from the social security agency communication of irregular durc...