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04/03/2024
Popular investment vehicles in Italy
Updated on May 2022 Investment vehicle Real estate investment fund (REIF)Società di investimento a capitale fisso (SICAF) 1. Form Real estate investment fund (REIF) Contractual Società di investimento...
Comparable
04/03/2024
Aircraft finance and leasing in Italy
1. PROPOSED TRANSACTION STRUCTURE The Aircraft will be purchased by the Owner and leased on an operating lease basis to the Airline pursuant to the Lease.Is this is the usual structure for transactions...
01/03/2024
Pre-conditions to arbitration and the FIDIC 2nd Edition
Amendments to the FIDIC 2nd Edition contracts published in November 2022 have narrowed the definition of “Dispute” to more closely align it with the pre-conditions to DAAB and arbitration proceedings...
29/02/2024
TTBER to expire in 2026 – changes in sight?
The current 2014 TTBER, Commission Regulation (EU) No 316/2014 of 21 March 2014 on the application of Article 101(3) of the Treaty on the Functioning of the European Union to categories of technology...
29/02/2024
Amendments to Directive 2011/61/EU on alternative investment fund managers...
On 26 February 2024, the Council of the European Union officially approved amendments to Directive 2011/61/EU on alternative investment fund managers (read more), marking a significant development in...
29/02/2024
Real estate finance law in Italy
A. Mortgages 1. Can security be granted to a foreign lender? Yes. There is no restriction on the ownership of land by foreign parties in general or a foreign bank taking security over land. However there...
29/02/2024
Renewable energy in Italy
1. Introduction  With the aim of preventing climate change, the European Union (“EU”) has set ambitious targets for reducing greenhouse gas emissions. The EUs main goals are to achieve climate neutrality...
23/02/2024
The CBAM – what is it and how will it affect the market?
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM) entered into force on 17 May 2023. The implementation of the CBAM has been divided into a transitional period (from 1...
22/02/2024
CMS alongside Fremantle in acquisition of Asacha Media
CMS assisted Fremantle, a world leading creator, producer and distributor of entertainment, drama, film and documentary content, on its acquisition of Asacha MediaFremantle has signed an agreement to...
21/02/2024
CMS alongside Baillie Gifford and Durable Capital Partners funds in the...
21 February 2024 CMS-among the top ten law firms in­ter­na­tion­ally-as­sisted the British investment fund Baillie Gifford and the American investment fund Durable Capital Partners in the legal aspects related...
19/02/2024
Crypto Tax Legislation & Law in Italy
1. Is there a specific legislation issued for the taxation of crypto-assets or do general national tax law principles apply because the tax legislator has not regulated this so far? With the 2023 Budget...
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16/02/2024
Corporate email account and processing of metadata. The retention period...
Through the issuing of the guidelines “Software and services for e-mail management in the employment context and the handling of metadata” (the “Guidelines”), the Italian Data Protection Authority...