by Vanessa Gagliano | Aug 31, 2021 | Blog
What is it Pursuant to Article 2557 of the Civil Code, a person who sells his business or a branch of it must refrain, for a period of five years after the transfer, from starting a new business which, by its object, location or other circumstances, is likely to...
by Vanessa Gagliano | Aug 31, 2021 | Blog
In cosa consiste Ai sensi dell’art. 2557 c.c., chi vende la propria azienda o un ramo di essa deve astenersi, per il periodo di 5 anni dal trasferimento, dall’iniziare una nuova impresa che, per l’oggetto, l’ubicazione o altre circostanze, sia idonea a sviare la...
by Fabio Galliani | Aug 25, 2021 | Blog
In April 2021, the European Commission released a proposal for a Directive that aims to amend the current Directives and Regulations on corporate sustainability reporting and, over time, bring sustainability reporting up to the same level as financial reporting. The...
by Fabio Galliani | Aug 25, 2021 | Blog
Nel mese di Aprile 2021 la Commissione Europea ha rilasciato una proposta di Direttiva che intende modificare le Direttive ed i Regolamenti attualmente vigenti in tema di comunicazione societaria sulla sostenibilità ed equiparare, nel tempo, la rendicontazione sulla...
by Mariangela Pia Scarano | Aug 24, 2021 | Blog
Revaluation of corporate assets extended to 2021 financial statements The Sostegni-bis decree has extended the possibility to revalue business assets in the 2021 financial statements of OIC adopters with respect to assets that have not been revalued in the 2020...