NEWSLETTER LEGAL – SEPTEMBER 2026
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
September 15, 2026
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
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
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
Decreto Fiscale Omnibus, Impatto sui redditi di lavoro dipendente e nuovi incentivi all’occupazione Welfare aziendale e fringe benefit auto Definizione di “altri familiari”: Il
Can salary be reduced by agreement? The Court of Cassation redraws the boundaries of the irreducibility of remuneration With Order No. 8402 of 3 April
Ridurre lo stipendio per accordo? La Cassazione ridisegna i confini dell’irriducibilità della retribuzione Con l’ordinanza n. 8402 del 3 aprile 2026, la Sezione Lavoro torna
Transfer of Shareholdings and Contribution to a NewCo: Italian Supreme Court Confirms the Correct Tax Treatment In judgments Nos. 19706 and 19709 of 2026, the Italian
Cessione di quote e conferimento in NewCo: la Cassazione conferma il corretto trattamento fiscale Con le sentenze nn. 19706 e 19709 del 2026, la Corte di Cassazione ha
Parent-Subsidiary Directive: Taxation and burden of proof of abuse With order no. 17347 of 3 June 2026, the Court of Cassation reiterated two relevant principles on
Direttiva madre-figlia: assoggettamento a imposta e onere della prova dell’abuso Con l’ordinanza n. 17347 del 3 giugno 2026, la Corte di Cassazione ha ribadito due principi rilevanti
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