Budget Law 2023 (L.197/2022 of Dec. 29, 2022) introduced an amendment to Article 110 of Presidential Decree No. 917/1986 (“TUIR”) regarding the deductibility of expenses
La Legge di Bilancio 2023 (L.197/2022 del 29 dicembre 2022) ha introdotto una modifica all’articolo 110 del D.P.R. n. 917/1986 (“TUIR”) riguardante la deducibilità delle
LDP, for the second year in a row, has been recognized among the top Italian employment consulting firms and included in the “ITALY: Best Consulting
Does pre-contractual liability arise if the negotiation of the sale and purchase of a shareholding fails? Let’s look at three rulings together. >> LEGGI GLI ARTICOLI
Sussistono responsabilità precontrattuali se la negoziazione della compravendita di una partecipazione sociale fallisce? Vediamo insieme tre sentenze. >> LEGGI GLI ARTICOLI DI LDP PER RIMANERE AGGIORNATO
In a recent ruling (dated Feb. 7, 2023, No. 3692), the Supreme Court clarified when mobbing damage occurs, starting from a case involving an employee’s
Con una recente sentenza (del 7 febbraio 2023, n. 3692), la Corte di Cassazione ha precisato quando si configura il danno da mobbing, prendendo le
In the context of the broader principle of freedom of economic initiative recognized to the entrepreneur by Article 41 of the Constitution, an employer may
Nel contesto del più ampio principio di libertà di iniziativa economica riconosciuta all’imprenditore dall’art. 41 Cost., può accadere, tra l’altro, che un datore di lavoro
The digital economy and the development of new business models create new problems for tax administrations, which, with the current legislative framework, are unable to
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