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Discover thought leadership and legal insights by our legal experts from across CMS. In our Expert Guides, written by CMS lawyers from across the jurisdictions where we operate, we provide you with in-depth legal research and insights that can be read both online and offline. You can also find Law-Now articles with focused legal analysis, commentary and insights to help you anticipate future challenges and much more.



Expertise
04/12/2024
EU Directive 2024/2853: the new product liability regime for defective...
Last Nov. 18, 2024, Directive No. 2024/2853 on liability for defective products (“PLD” - Product Liability Directive) was published in the Official Journal of the European Union, which EU member states...
26/11/2024
New amendments to the Code of Civil Procedure: innovations to the Cartabia...
On 11 November 2024, Legislative Decree No. 164/2024, which introduces new amendments to the Civil Procedure Code, was published in the Official Gazette. In addition to streamlining and simplifying the...
04/11/2024
New rules on Civil Mediation
On September 17, 2024, the Council of Ministers approved important amendments to Legislative Decree No. 28 of 4 March 2020 (which had already been subject to some amendments due to the “Cartabia Reform”...
24/10/2024
New insurance obligations for companies in the light of the MIMIT implementing...
The insurance obligation, introduced by Article 1(101) et seq. of the so-called Budget Law 2024 (Italian Law No. 213 of 30 December 2023), will enter into force on 1 January 2025 and will affect companies...
03/10/2024
Crypto-assets are now regulated in Italy Italy approves the decree to...
09/08/2024
Amendments to the substitute tax on income earned abroad by new residents
On August 7, 2024, the Italian Council of Ministers approved a law decree which, among other things, increases from 100,000 to 200,000 euros the substitute tax payable by individuals who transfer their...
18/07/2024
DL Agricoltura has been turned into Law: the new provisions for PV plants...
Decree-Law No. 63 of 15 May 2024 (DL 63/2024) on “Urgent provisions for agricultural, fishing and aquaculture enterprises, as well as for enterprises of national strategic interest” was converted...
17/07/2024
Ruling no. 148/2024: tax exemption for dividends and capital gains realized...
The Italian Tax Authority (“ITA”), with the ruling no. 148/2024 published on July 11, 2024, confirms the application of the exemption regime - introduced by Article 1, paragraph 633, Law No. 178/2020...
04/07/2024
DM Suitable Areas: the main novelties
The  long-awaited Ministerial Decree, entitled “Discipline for the identification of surfaces and suitable areas for the installation of renewable energy plants”, approved by the Minister of the...
18/06/2024
Italian Supreme Court’s takeaways on transfer pricing reinforce the OECD...
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...
23/05/2024
Digital nomad tax insights
The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree...
10/05/2024
Digital nomads: the rules for working in Italy