As the COVID-19 epidemic is expanding, in order to help enterprises to (or, however, limit the damages caused by) the consequent economic crisis, our Government fixed a six months adjournment for the entry into force of the reporting obligations set by the new Code of Company Distress and Insolvency. For bankrupt prevention purposes, Articles 14…
The Firm was founded in 1999 by Stefano Carmini, and operates in network with other partners specialized in various fields of law and economy.
Among the Firm’s clients are companies of different dimensions (start-ups, SMEs and industrial groups), as well as business-oriented families.
The Firm’s purpose is providing clients with tailor-made solutions and customized, multidisciplinary and high-quality advisory.
STARTUP & VENTURE CAPITAL
FAMILY WEALTH MANAGEMENT
Dispensa per gli studenti pubblicata dal centro stampa dell’Università’ di Trento, nell’anno accademico 1993/94, con nuova edizione nell’anno accademico 1994/95.
- Carmini S. – “Elementi di Diritto Tributario Comunitario” (coautore Alessandro Mainardi), Cedam, 1995.
- Carmini S. – Autore del capitolo su “Le operazioni di gestione straordinaria in ambito internazionale”, inserito nel volume “Le operazioni di gestione straordinaria” (autori Riccardo Perotta e Giovanni M. Garegnani), Giuffrè, 1999.
The Coronavirus emergency is affecting hardly on everyone’s life, radically changing our living and working habits. Our Firm fully shares the prevention measures for the best protection of the health of its clients, staff and professionals, and for this reason, since two weeks ago we have been abolishing the simultaneous presence in the office, meetings…
Decree Law n. 59/2016, containing urgent provisions on enforcement and insolvency procedures, as well as for investors in banks in liquidation, and converted with amendments into Law n. 119/2016, in Chapter 1, dedicated to measures to support businesses and to speed up the recovery loans, has created the figure of the non-holding pledge, outlining a…
The art. 32-quater of Decree Law 124/2019 (Tax Decree 2020), converted into Law n° 157/2019, has intervened on the tax regime of dividends paid to ordinary partnerships, in order to remedy the legislative vacuum created by the regulatory changes of the rules for the taxation of dividends paid to individuals. As known, in fact, the…
Although more than 15 years have passed since the first introduction, in our legal system, of an important hybrid financing figure for the capital companies, the Participating Financial Instruments (PFI) only recently have aroused strong interest. An examination of these instruments, which find their main discipline in title V of book V of the Italian…
Client’s obligation of control over payment of withholding taxes in the case of contracts with prevalent use of labour
The Law Decree n. 124/2014, as amended by the conversion Law n. 157/2019, aiming to contrast the unfortunately widespread phenomenon of use of illegal labour supply, has introduced significant innovations, effective from 1st January 2020, with reference to contracts providing the prevalent use of labour. In particular, such innovations affect obligations on Italian fiscal resident…
Recent jurisprudential contributions in the field of trusts require us to carry out a further analysis of the fiscal discipline applicable to that institution, in the light of the consolidated orientation, which seems to have contributed to an epochal change of direction compared to the past, opening up a more incentive tax regime. As we…
Company distress and the new alert indeces published by the National Council of the Order of Chartered Accountants and Accounting Expertes
The Code of Company Distress and Insolvency, outlining the new system of alert and prevention, pursuant to art. 13, paragraph 2, has delegated the development of adequate indeces that may reasonably constitute a presumption of the existence of the state of crisis, that gives rise to the obligations of prompt adoption and implementation of the…
The trust established for the transfer of assets to the heirs is not in contrast with the succession agreements prohibition.
By recent ruling n. 18831 of 12 July 2019, the United Sections of the Supreme Court of Cassation, confirming the opinion unanimously accepted by the doctrine, have definitively established the nature of an inter vivos act (“deed between living parties”) of the trust established for the purpose of transmission of wealth, to the beneficiaries, at…