Decree 231: Artificial Intelligence Enters the List of Predicate Offences The draft law reforming Legislative Decree 231/2001, approved by the Council of Ministers to align national legislation with the EU AI Act and implement Law 132/2025, introduces the new Art. 25-vicies. The provision includes Art. 437-bis of the Italian Criminal Code among predicate offences, penalizing […]
Decreto 231: l’intelligenza artificiale entra nella lista dei reati presupposto Il disegno di legge di riforma del D.Lgs. 231/2001, approvato dal Consiglio dei Ministri per adeguare l’ordinamento all’AI Act UE e dare attuazione alla L. 132/2025, introduce il nuovo art. 25-vicies. La norma inserisce tra i reati presupposto l’art. 437-bis c.p., che sanziona l’omessa adozione […]
Omnibus Tax Decree, Impact on Employment Income and New Employment Incentives Corporate welfare and company car fringe benefits Definition of “other family members”: Legislative Decree No. 148/2026 amends the definition of “other family members” for corporate welfare purposes. Employers should carefully verify eligible beneficiaries, distinguishing between family members referred to under Article 12 of the […]
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