COVID-19 and processing of personal data

The ongoing health emergency and the governmental measures undertaken in an attempt to contain it have been posing questions about processing of personal data. At this juncture, several fundamental rights, including the right to protection and confidentiality of data, conflict and inevitably need to be balanced. According to recital 4 to Regulation n. 2016/679 on…

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Effects of lockdown on enterprises: Government tries to strengthen recapitalization

Law-Decree no. 34/2020, better known as “Decreto Rilancio”, enriches the package of measures aimed at supporting the companies and encouraging the resumption of the business after the abrupt interruption due to the spread of the Covid-19 virus. Among the measures provided for in the legislative provision in question, the Article 26, entitled “capital strengthening of…

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Covid-19: lights and shadows on fundraising to fight the spread of the virus

The latest Emergency Decree has introduced a series of initiatives of economic nature to deal with the Covid-19 pandemic, including the attempt, perhaps only partially successful, to facilitate, through tax benefits, the collection of goods and funds, to support activities aimed at containing the current epidemiological emergency. These measures enrich and integrate the fragmented and…

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The tax treatment of companies managers’ extraordinary remuneration: between opportunities and risks

The tax treatment of extraordinary remuneration paid (in cash and/or in nature) to the companies managers, in addition to the ordinary remuneration, established for the performance of their duties, frequently presents issues of not immediate solution, mostly related to the, as well varied, legal framework of such payments, which are typically subject to the fulfillment…

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Covid-19 and the reporting obligations introducted by the code of company distress and insolvency

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…

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COVID-19 and Firm’s practice

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…

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