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Deductibility of losses on receivables and recovery of VAT when the debtor has entered into a debt restructuring agreements with creditors
According to Legislative Decree No. 175/2014, in case of defaulting transferee/ buyer, the transfer or/supplier is entitled to recover the VAT originally paid to the Treasury.
Enduring effects of an inadmissible concordato preventivo demand in the ensuing bankruptcy liquidation procedure?
The Tribunal of Reggio Emilia rejected the pleading in the proof of debt procedure of a creditor who requested its own post-concordato debt towards the then bankrupt company to be set off against its own pre-concordato receivable.
The Tribunal of Milan allowed a concordato preventivo proposal to be amended, providing that additional resources for the creditors could be made available through a lien on real estate property belonging to a shareholder of the company.
The Court of Turin laid down an interesting ruling on the protection of the variety of forms of expression and creative contributions that may be related to the creation of commercial ads.
A decision of the ECJ regards the possibility of issuing a second valid supplementary protection certificate (SPC) concerning a further combination of two active ingredients.
The Italian Data Protection Authority has started, along with other 28 privacy authorities around the world, a ‘sweep investigation’ on the online privacy of children.
The Italian Data Protection Authority adopted the General Resolution, which states the modalities to be used by website managers.
Whoever works on the internet must provide the users with clear and complete information, and require and obtain the data subjects’ consent.
The District Court of Milan dismissed the preliminary proceeding filed by Audermars Piguet Holding S.A, the famous Swiss luxury watches company.
CJEU confirms the decision issued by the General Court of the European Union that the three-dimensional trademark consisting of the shape of a cylindrical bottle had no distinctive character.
The Legislative Decree No. 54 of 23 April 2015 (effective from 24 May 2015) is designed to simplify the exchange of information and intelligence between law enforcement authorities in the EU member states.
the Italian Data Protection Authority has decided to launch a public consultation in order to evaluate The ‘Internet of Things’...
Mobile payment: term expired for the compliance with the obligations imposed by the Italian Data Protection Authority
On 31 March 2015, the term for the compliance with the requirements established by the Italian Data Protection Authority (the ‘Garante’) expired.
Across the EUniverse: the Patent Box; Horizon 2020 programme; incentives forinnovations in IP; and more
Across the EUniverse is designed to show why the EU is important: each month it follows and monitors different issues that are likely to have an impact on our daily business lives.
Tax exemptions for patents and IP income.
Reducing the tax burden does not necessarily constitute state aid.
For Europeans the idea that special Italian and French foodstuffs, wines and spirits should be protected goes without saying. Americans think differently.
NCTM has assisted Elettra Investimenti S.p.A. – an industrial holding that operates on national territory in the production of electricity and thermal power according to a distributed generation approach – on its AIM listing.
NCTM Studio Legale Associato has assisted brothers Giovanni and Michele Gervasoni in the sale of the entire share capital of Gervasoni s.p.a., a long-established Italian high-quality furnishing company.
NCTM assisted the management of Balconi on the acquisition of 100 per cent of its shares by food group Valeo Foods.