ECOBONUS and SISMABONUS 2020

PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.

The Emilia-Romagna region provides the first Guidelines for new solar power plants in quarries and closed landfills

Through Resolution no. 1458/2021, the Emilia-Romagna Regional Council approved the “Guidelines for the implementation of the Legislative Assembly Resolution (“DAL”) dated 6 December 2010, no. 28, to promote the construction of photovoltaic plants on dismissed quarry sites” (“Regional Guidelines”), which provide guidelines to promote the development of renewables plants in dismissed quarry sites, also defining, whilst awaiting possible state coordination, the requirements for so-called “floating” and “agrivoltaic” plants.

Exemption from excise duties on fuels in pleasure boating: the ruling of the Court of Justice

With sentence no. C-341/20 of 16 September 2021, the Court of Justice ruled on the legitimacy of the exemption from excise duty on fuels granted by the Italian legislator to operators in the pleasure boating sector engaged in the rental of their boats for recreational purposes. With this ruling, the judges rejected the facilitation provided by the internal provisions with consequences that, prospectively, can be significant for the nautical charter sector.

Draft of Italian Legislative Decree transposing Directive (EU) 2019/1151 of the European Parliament and of the Council: the digital company law reform is in a rush

The draft of the Legislative Decree transposing the Directive EU 2019/1151, which amends the Directive EU 2017/1132 – also proving for equivalent protection standards of the interests of shareholders and third parties in capital companies, for example in relation to incorporation and disclosure requirements as well as cross-border mergers and demergers – is now under review by the parliamentary committees.