On March 23, 2022, the Ministry of the Ecological Transition (“MET”), published a call for tender concerning project proposals relating to research and development activities, to be financed within the Recovery and Resilience Plan (“RRP”), in hydrogen matters (the “Tender”).
Author: PwC TLS
The Italian tax authorities confirmed the obligation to archive the accounting books
With the Resolution no. 16 of March 28th, 2022, the Italian tax authorities clarified that accounting books can be kept on electronic devices within three months following the deadline of the income tax return.
The Protection of Intellectual Property Rights in China: some Updates for Italian Companies
In recent years it is worth noticing an important commitment by China to develop and implement the protection of intellectual property. Among the most recent legislative innovations, it is worth noticing a new system for the protection of the so-called “IP assets”.
“Emergency” smart working: extension of the simplified procedure
The decree-law approved by the Council of Ministers on 17 March 2022 extended for the private sector until 30 June 2022, the deadline for using the simplified smart working procedure.
Reserved Italian AIFs – Amendments to DM no. 30/2015 and establishment of new minimum investment thresholds for retail investors
On 15 March 2022, Decree no. 19 of the 13 January 2022 of the Ministry of Economy and Finance ("MEF") relating to the Regulation amending Decree no. 30 of 5 March 2015published in the Italian Official Gazette.
Liability of legal representatives of Amateur Sport Associations (ASDs) for tax debts
The Court of Cassation with ordinance no. 6626 filed on March 1, 2022 issued a ruling, as part of a tax dispute, on tax breaks for Amateur Sports Associations.
German IP nexus and withholding tax – timing issues and how to face them
The German tax law adopted a provision that forces non-resident taxpayers to pay a Withholding tax (WHT) in Germany for the royalty payments connected to the detention of Intellectual Property (IP) like patents and trademarks registered or exploited in Germany.
The reform of the Italian Civil Procedure: between immediately enforceable novelties and novelties under examination by working groups
The reform of the Italian Civil Procedure, whose implementation has been entrusted to the Government by Delegated Act No. 206/2021, has been approved on 25 November 2021 and has entered into force on 24 December 2021. The Government therefore has one year to issue the implementing decrees.
The Italian Energy Law Decree: what’s next for the construction of renewable power plants, public authorities’ properties energy performance and military buildings
On 18 February 2022 the Italian Government approved a Law Decree having as scope the electricity and natural gas costs’ containment and the development of renewable sources.
Cryptocurrencies – The MEF Decree on the Register of Operators
On 17 February 2022, the Decree of the Ministry of Economy and Finance dated 13 January 2022 concerning the procedures and timelines by which virtual currency service providers and digital wallet service providers are required to disclose their operations in Italy ("Decree") was published in the Official Gazette (Gazzetta Ufficiale).