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NEWSLETTER LEGAL OCTOBER 2025

Indirect Transfer of Shareholdings and Gift Tax The use of “indirect” donations of corporate shareholdings is increasingly common, typically preceded by a contribution to a

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NEWSLETTER LEGAL OTTOBRE 2025

Donazione indiretta di partecipazioni e imposta di donazione  Sempre più frequentemente si ricorre alla donazione “indiretta” di partecipazioni societarie, preceduta da un conferimento in holding

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NEWSLETTER LEGAL SEPTEMBER 2025

Corporate criminal liability under Legislative Decree 231/2001 extends to environmental crimes even in the absence of direct economic profit With Judgment No. 27669 of 28

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NEWSLETTER LEGAL SETTEMBRE 2025

Responsabilità 231 dell’ente anche senza profitto diretto nei reati ambientali Con la sentenza n. 27669 del 28 luglio 2025, la Cassazione (Sez. III penale) ha

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NEWSLETTER LEGAL JULY 2025

Incentive Plans and Exit Strategies for Key Personnel of the Target Company In the context of private equity and venture capital, incentive plans for key

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NEWSLETTER LEGAL LUGLIO 2025

Piani di incentivazione ed exit del personale chiave della società target  In ambito private equity e venture capital, i piani di incentivazione per il personale

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NEWSLETTER LEGAL JUNE 2025

Business Transfers and Pre-existing Liabilities  With its recent judgment No. 14020 of 26 May 2025, the Italian Supreme Court reaffirms a key principle regarding the

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NEWSLETTER LEGAL MAY 2025

Business Crisis and Insolvency Code: Adequate Organisational, Administrative and Accounting Structures With the enactment of the Italian Business Crisis and Insolvency Code, all corporate entities

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NEWSLETTER LEGAL MAGGIO 2025

Codice della crisi d’Impresa: assetti organizzativi, amministrativi e contabili adeguati Con l’introduzione del Codice della crisi d’impresa, tutte le imprese societarie – non solo le

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