In order to implement the EU Directive No. 2016/1164 (so-called ‘ATAD Directive’), with Legislative Decree No. 142/2018, the law reformed the normative framework on Controlled
Come noto, al fine di recepire la Direttiva UE n. 2016/1164 (c.d. Direttiva ATAD), con il D.Lgs. n. 142/2018, il legislatore ha riformato l’intera disciplina sulle Controlled
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