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Publications

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
08/04/2024
New obligation to apply withholding taxes on commissions received by agents...
With Circular letter no. 7/E of March 21, the Italian Revenue Agency provided some clarifications in relation to the new obligation to apply withholding taxes on commissions received by agents and other...
05/03/2024
Medical Malpractice: new Decree on Minimum Policy Requirements
On 1 March 2024, Decree No 232/2023 (the “Decree”) implementing Article 10(6) of Law No 24/2017 (the “Gelli-Bianco Law”) was finally published, almost 7 years after the enactment of the law regulates...
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...
15/02/2024
Labor law and the implementation of AI in the workplace
Artificial Intelligence is a huge challenge for employers, with enormous implications on labour law. In Italy, the employment law may have difficulties in “catching up” with the fast pace of technological...
14/02/2024
Energy Decree converted into law: the main novelties in the field of renewable...
Decree-Law No. 181 of 9 December 2023 (DL 181/2023) on "Urgent provisions for the country's energy security, the promotion of the use of renewable energy sources, the support for energy-intensive undertakings...
06/02/2024
Razion­alizza­zione e semplificazione delle norme in materia di adempimenti...
1.  Novità in tema di dichiarazioni fisc­ali1.1.     Revisione dei termini di presentazione delle dichiarazioni fiscali (art. 11)1.2.     Esclusione della decadenza dal beneficio in caso di mancata...
24/01/2024
Budget Law 2024: what's new in labour law
On 1 January 2024, Law no. 213 of December 30, 2023 (“Budget Law 2024”) entered into force. The following is a summary of the law’s most important new features. Tax wedge cut (Art. 1, paragraph...
18/01/2024
Nuove regole sugli influencer: AgCom approva linee guida e avvia un tavolo...
On January 16, 2024, AgCom published the Guidelines aimed at ensuring compliance by influencers with the Consolidated Law on Audiovisual Media Services (Legislative Decree No. 208 of November 8, 2021)...
30/11/2023
Green light from the EU for the Italian Cer (Renewable Energy Communities)...
22 November 2023: the Italian decree promoting the self-consumption of renewable energy (Cer Decree) gets the approval of the European Commission. After several months, the process started last February...
22/11/2023
Beneficial ownership - Clarifications from MEF, Bank of Italy and FIU
  Given the complexity and relevance of the subject matter, CMS provides clients with a beneficial owner verification (and reporting) service through its dedicated helpdesk, composed of professionals...
14/11/2023
Requirement for catastrophic risk insurance under discussion in the Budget...
While still under parliamentary discussion, the potential impact of the obligation for insurance against catastrophic risks is certainly a measure that, if confirmed, could prove to be of fundamental...
14/11/2023
RED III European directive: a new ambitious acceleration for renewable...
Published in the Official Gazzette on 2 November 2023, the new European directive Red III (EU directive 2023/2413) will be in force on 20 November and each member States shall implement it in its national...